What is an account?

Account book originally refers to the account book placed on the stage for people to read, hence the name account book, which is actually a running account and also refers to the detailed record table.

1, account is not an accounting term, but a general term for statistics and management of various materials, texts and documents by various business departments in their daily work. In fact, it is a running account, such as sales quantity account, sales staff performance statistics account and so on. Accounts are detailed records.

2. The ledger is an important means to ensure that the work is recorded, the management is traceable, and the process is monitored. Any standardized enterprise will certainly carry out ledger management.

3. The first is warehousing, that is, the warehousing quantity is registered according to the quantity of warehousing documents issued by you every day, and then the warehousing quantity is registered according to the quantity of outbound documents issued by you every day. Yesterday's inventory+today's receipt-today's delivery = today's inventory. Each unit shall establish accounts receivable ledger according to customers, and timely register the changes of accounts receivable balance and the use of credit lines of each customer.

4, often used in engineering ledger, for example, general engineering will have a concrete ledger, safety ledger, etc. The actual meaning of the ledger here is similar to the data compiled by hand. Some contents in the data are printed according to the fixed format in the project, and some contents are handwritten by hand and signed by engineers and technicians. Use "account" in finance, it is best to use it professionally!

? Function of ledger

1. Generally speaking, ledgers have detailed formats. The format of the ledger is a kind of prompt and guidance for behavior, which ensures that there are no omissions in management. For example, the Morning and Evening Regular Meeting Log solidifies the key processes and main elements of the regular meeting, and holds the regular meeting according to the format requirements of the log to ensure the efficiency of the regular meeting.

2. The ledger is the key to implement the work of the higher authorities. As a superior department, it is impossible to go deep into the implementation of many team inspections every day, so the ledger record has become an effective means of inspection and monitoring. By checking the filling of the ledger, we can judge the implementation and existing problems of the work to a certain extent.