您的business’s general ledger plays a significant role in forecasting the financial health of your company. But if you’re slacking on your general ledger entries, your business could suffer the consequences.
所以......你的小型企业将如何看待？它需要一点爱吗？如果是这样，请继续阅读所有关于总帐，包括它是什么，分类帐中的帐户类型等。
What is a general ledger?
您的业务总帐是您的书籍的基础。您的分类帐是用于对您的交易进行排序和总结的记录。
在您的分类帐中，您负责录制借记和信用。您的学分和借记in your business ledger must always be in balance. Unbalanced credits and debits can impact your business’s财务报表and give you inaccurate financial reports.
A company ledger is typically broken down into five main categories. You can also use sub-categories or sub-ledgers to give additional details about business transactions.
账户在一般分类帐
账户与申请柜类似。每个帐户都标有名称。并且，您必须在每个帐户中提交（或记录）相关交易。
总分类帐中的账户来自您的帐户图表（COA）。您的公司COA对您的业务交易进行分类。
The most common accounts used in a small business ledger include:
- Assets
- Liabilities
- Equity
- 收入
- 花费
Assetsare items that add value to your small business. Assets can be tangible (physical) or intangible (non-physical). Property, vehicles, trademarks, and patents are just a few examples of assets your business might have.
Liabilitiesare existing debts your business owes. Money owed to another business, vendor, organization, employee, or government agency is usually considered a liability. Some examples of liabilities include loans, mortgages, and accrued expenses.
股权，也称为净资产，净值，和所有者的股权, is the amount of ownership you have in your company. You can calculate equity by subtracting your total liabilities from your total assets.
收入是您的业务在一段时间内收到的金额。您可以获得主要业务运营和活动的营业收入，例如销售。您还可以从与您的业务直接相关的活动（例如，租用建筑物）的活动中获得收入，称为非营业收入。
花费are costs associated with business operations. You likely have a variety of business expenses, including fees, equipment, supplies, rent, and utilities.
总帐子帐户
子帐户或子关键词，为您提供总帐条目后面的详细信息。子账户让您进一步打破您的账户，以便您确切地知道资金进出的地方。您可以在每个主帐户下找到子帐户。
请查看下面每个主帐户下的子帐户的示例：
Asset sub-accounts:
- Checking
- Savings
- Petty cash
- Inventory
- Accounts receivable
Liability sub-accounts:
- 工资单tax liabilities
- Sales tax
- Accounts payable
股权子账户:
- Owner’s equity
- Common stock
- Retained earnings
收入子账户:
- Product sales
- 赢得兴趣
- Miscellaneous income
费用子账户:
- 保险
- 租
- Equipment
- 补给品
- 销售商品的费用
创建一般分类帐
谈到创建一般分类帐时，您有一些录制交易的选项。你可以：
- Create a general ledger on paper
- Use a spreadsheet
- Get accounting software
The size of your general ledger depends on how big your business is. If you have a smaller business, you might have fewer accounts and sub-accounts because you have fewer transactions.
Each general ledger entry should have:
- 帐号（如适用）
- 帐户名称
- 开始账户余额
- 交易类型
- Customer, vendor, and employee name (if applicable)
- 日期
- 描述
- Debit and credit columns
- Ending account balance
To发布到分类帐, you must use double-entry bookkeeping.双入口簿记means that you record two entries for every transaction. One entry is a debit and the other is a credit.
Again, your general ledger should contain a debit and credit entry for every transaction. Your debits and credits must always balance in your general ledger. If they don’t match, there’s an issue in your general ledger.
When creating a general ledger, divide each account (e.g., asset account) into two columns. The left column should contain your debits while the right side contains your credits.
Put your assets and expenses on the left side of the ledger. Your liabilities, equity, and revenue go on the right side. Both sides must have equal values for your ledger to balance.
At the end of each period, transfer your journal entries into your general ledger for small business.
在您的总帐中制作条目时，请记住此图表：
General ledger example
如果您想知道一般分类帐看起来像什么，你就会到达正确的地方。
要开始，这是一个基本的总体分类帐可能看起来像什么：
| 日期 | 描述 | 期刊参考。＃ | 交易 | 交易 |
| Debit | 信用 | |||
| 全部的 |
现在让我们来看看一下行动的帐户。查看一般分类帐内的支票账户：
| 日期 | 描述 | 借记交易 | 信用交易 |
| 9/13/19 | Cash Deposit | 100. | |
| 9/13/19 | 销售咖啡 | 100. | |
| 9/28/19 | Cash Deposit | 500 | |
| 9/28/19 | 销售蛋糕 | 500 | |
| 全部的 | 600 | 600 |
正如您所能，以上交易相互平衡。如果您的帐户不平衡，则可能忘记录制交易，输入不正确的金额或错误的总计。
一般分类帐的重要性
General ledgers are an essential part of the accounting process. Without a general ledger, your accounting books can quickly become sloppy and disorganized, thus causing financial inaccuracies and issues down the road.
您的总分类帐提供了创建财务报表的必要信息，如您的业务balance sheet，现金流陈述，和收入证明. Your financial statements can give you a clear snapshot of your business’s financial well-being.
您的总分类帐也可以帮助您如下：
- Preparing for anaudit
- Organizing business transactions
- 获得小型企业贷款
- 报告真实financial figures (not forecasts)
- Balancing your books
Need help organizing your business’s transactions? Patriot’s onlinevwin055 让您轻松记录收入和费用。开始你的自导的演示今天！
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本文已从2012年9月17日的其原始出版日期更新。
This is not intended as legal advice; for more information, please点击这里。