How Can The Balance Be Pferred To The Next Year?

There are two irregularities in the actual work of how to balance the balance of the account balance: the 1 accounts of the remaining balances at the end of the year, which are directly credited to the new account balance column, do not need to prepare accounting vouchers, nor will the balance be credited to the debit or credit side (the recipient or the payer) of this year's account, so that the balance of the balance account will be zero this year.

Since, at the end of the year, there is a balance account, the balance should be reflected in the accounts faithfully, which makes it clearer and clearer.

Otherwise, it will confuse the difference between the balance account and the balance account.

In the new accounting year, the general ledger, journal and most subsidiary ledgers should be replaced once a year.

However, some property and subsidiary ledger and debtor debt fine account, because of the variety of materials, specifications and the number of units to be exchanged, the replacement of new accounts and heavy copying work is relatively large. Therefore, it can be used over a period of time without changing it once a year.

All kinds of reference books can also be used continuously.

However, in practice, there are two irregularities in the balance of the carry over account: first, the balance at the end of the account will be recorded in the opposite direction in the last account.

For example, at the end of an account as a debit balance, at the time of checkout, the balance should be placed in the credit column (if the balance is a credit, instead of the record). In the abstract column, the word "carry on next year" is filled out, and the word "Ping" is added in the "borrow or lend" column, and the "0" sign is added to the "Yuan" position of the balance bar, indicating that the account has been leveled off.

The two is the next row of the total amount of the year. The balance of the year shall be recorded in the column of the year in the same direction, and the words "carry forward the year ahead" shall be filled in the abstract column; the balance at the end of the next registration shall be added to the credit limit column, if the balance is placed in the credit column, otherwise, it should be recorded in the borrower, and the words "carry over the next year" should be added in the abstract column.

At the same time, the total count of the borrowers and borrowers at the bottom of the bank is added, and the word "total" is added in the column of the bank. The word "Ping" is added in the "borrow or lend" column, and the "0" sign is placed on the "Yuan" position of the balance bar to show that the account has been leveled off.