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What's the difference between overall accounting and general ledger accounting?
The meaning of comprehensive accounting and general ledger accounting
Overall accounting means that all accounts need to be handled. General ledger refers to registering general ledger accounts and preparing reports. The overall accounting needs to be done by yourself, for example, the cash A/R and A/P module needs to be done by itself, and the general ledger accounting does not need to be entered. Just audit the liabilities of these modules.
What's the difference between overall accounting and general ledger accounting?
1 has different meanings.
General ledger the accountant is in charge of the general ledger, that is, the general account book. General ledger accounting should be the whole accounting treatment accounting. In fact, in some companies, the general ledger accounting estimate is equivalent to the accounting supervisor, or even the so-called financial supervisor. According to the requirement of parallel entry, the accountant who registers the general ledger should not register the subsidiary ledger, so as to control the separation of functions. General accounting covers subsidiary ledger accounting, general ledger accounting and cashier accounting.
According to the requirements of parallel entries, accountants who register the general ledger should not register the subsidiary ledger to control the separation of functions. General accounting covers subsidiary ledger accounting, general ledger accounting and cashier accounting.
2, the process is different
The general ledger accounting process is as follows: reviewing original vouchers, filling in accounting vouchers, rechecking, registering general ledger, preparing accounting statements and filing tax returns. General accounting takes subsidiary ledger accounting as an example: examining original vouchers, filling in accounting vouchers, rechecking, registering subsidiary ledgers and preparing accounting statements.
3. Different functional ranges
The specific function of general ledger accounting is within the scope of general ledger, and special general ledger should be registered separately. Cashier accountant is responsible for cash book, deposit journal, etc. , and fixed assets accounting is responsible for the subsidiary ledger of fixed assets. Because general ledger accounting has assumed more important responsibilities in enterprises, enterprises have greater demand for general ledger accounting. This kind of accounting is more popular. Why is the general ledger accounting salary high?
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