What does accounting procedure mean? Accounting processing program, also known as accounting organization program, refers to the steps and methods of recording, classifying, summarizing and reporting accounting data. That is, the steps and methods of sorting out and summarizing original vouchers, filling in and summarizing accounting vouchers, registering journals and sub-ledgers, and preparing accounting statements.

The basic model of accounting treatment program can be summarized as: original voucher-accounting voucher-accounting book-accounting statement.

Accounting procedures, also known as accounting organization procedures or accounting forms, refer to the combination of accounting vouchers, accounting books and financial statements, including account book organization and accounting procedures. Account book organization refers to the types and formats of accounting vouchers and accounting books, and the contact between accounting vouchers and accounting books; Bookkeeping procedure refers to the working procedures and methods from filling in and reviewing original vouchers to filling in and reviewing bookkeeping vouchers, registering journals, subsidiary ledgers and general ledgers, and preparing financial statements.

What is the accounting procedure of accounting vouchers? An Baili accounting education teacher to help you answer: the general procedure is:

1. Prepare and summarize the original vouchers according to the original vouchers;

2. According to the original vouchers or summarize the original vouchers, prepare accounting vouchers;

3. Register the cash book and deposit journal one by one according to the receipt and payment vouchers;

4. Register various subsidiary ledgers according to original vouchers, summary original vouchers and bookkeeping vouchers;

5. Register the general ledger one by one according to the accounting vouchers;

6. At the end of the period, the balance of cash account book, deposit journal and subsidiary ledger is consistent with the balance of relevant general ledger;

7. At the end of the period, according to the records of general ledger and subsidiary ledger, prepare accounting statements.

What accounting procedures does China adopt? 1 accounting treatment of accounting vouchers 2. Summary accounting treatment plan 3 account summary accounting treatment plan? At present, most accounting business processing methods are electronic digitization (computer database technology, commonly known as computerization), which seems to be too old.

From the point of view of computerization, the data sources of subsidiary ledger, general ledger and statements are all from accounting vouchers. According to the details, the first-level subjects are gradually summarized, and there is no question you raised.

From the perspective of manual accounting, all three methods can be used, each with its own advantages and disadvantages. It is not a question of which accounting procedure is adopted in China.

Is the accounting processing procedure of the subject summary table the simplest? No, it's too general to be the simplest.

Is the accounting procedure a bookkeeping procedure? Accounting procedure is not only a bookkeeping procedure, but also a process of enterprise accounting treatment, from original vouchers to financial statements.

Accounting treatment scheme can be divided into accounting treatment scheme of accounting voucher, accounting treatment scheme of summary accounting voucher and accounting treatment scheme of account summary table, in which accounting treatment scheme of accounting voucher is the basic accounting treatment scheme, and the other two are changed on this basis.

The accounting process of accounting vouchers is as follows: by using original vouchers or summarizing original vouchers-compiling receipt/payment transfer vouchers or accounting vouchers-registering cash and deposit journals according to receipt/payment vouchers (or accounting vouchers)-registering subsidiary ledger according to transfer vouchers (or accounting vouchers)-registering general ledger according to receipt/payment transfer (or accounting vouchers)-checking general ledger subsidiary ledger. The main difference between these three different accounting procedures is that the basis for registering the general ledger is different (accounting vouchers, summary accounting vouchers and account summary tables).

What's the difference between the accounting processing procedure of accounting vouchers and the accounting processing procedure?

Accounting procedure is a general term, and in popular terms, it is the method of registering the general ledger; The accounting processing procedure of accounting voucher summary table is one of several accounting processing procedures and the most basic accounting processing procedure; Other accounting procedures have also developed from this. It is an accounting processing procedure that directly registers the general ledger according to accounting vouchers.

What is the accounting procedure of accounting vouchers? Accounting procedures are the way to register the general ledger. The accounting processing procedure of accounting vouchers is a method of directly registering the general ledger according to accounting vouchers.