Predecessors, I only set up management expense ledger and income ledger in the early stage of the property management company. Now the head office is going to audit the accounts, which are manual acco

Predecessors, I only set up management expense ledger and income ledger in the early stage of the property management company. Now the head office is going to audit the accounts, which are manual accounts. How do you get into each subject at the beginning of each month?

Existing accounts, such as management fees, are the balance of the previous year (year) or last month (month) at the beginning of the year. Without an account, there is no opening period, so you can register directly.

All the money in the early stage of the new company was privately pulled by a boss of the head office.

If it is not the shareholder's investment, it will be treated as a loan.

Debit: cash on hand/bank deposit.

Loan: other payables-* * * (name of boss)

The store collects some income such as decoration deposit when it is renovated, but it issues receipts without invoices. How should we do this?

Income without invoices can be recorded, and expenditure without tickets is not counted. If the deposit is refunded, it will be regarded as payable.

Borrow: bank deposits, etc.

Loans: other payables-deposits

If the deposit is not returned, it shall be regarded as other business income.

Borrow: bank deposits, etc.

Loans: other business income-deposits

About establishing accounts, upstairs is right. At least four copies: cash book, deposit journal, subsidiary ledger and general ledger. The subsidiary ledger of management expenses and the subsidiary ledger of income you mentioned are part of the subsidiary ledger, which can be compiled separately or together with all the subsidiary ledgers.

Sub-ledger refers to all available accounts (accounts), not just one or two accounts, which can be tied together or classified by category (assets, liabilities, expenses, rights and interests, etc.). ) or bound separately. If there is not much business, it is recommended to use one, so the stamp duty is less.

Cash and bank journals must use customized account books with fixed page numbers (100); General ledger can be customized or loose-leaf type; Sub-ledger is generally loose-leaf, in which expense sub-ledger can be multi-column and others can be three-column.