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记账程序一般是指从原始凭证的整理、记账凭证的填制到登记账簿为止的整个工作过程。它是会计核算的基础。由于这项工作的工作量大,所以根据各个企业的业务繁简,采用合适的记账程序,可以保证会计核算质量,提高会计工作效率。各种形式不同的记账程序,实质上是采用何种记账凭证、何种汇总表式,以适应登记总账的问題。根据我在基层企业三十年的工作实践,认为小型工业企业采用棋盘式科目汇总表记账程序为最理想。
Accounting procedures generally refers to the original document from the finishing, accounting voucher to fill the registration process until the entire book. It is the basis of accounting. Due to the heavy workload of this work, according to the complicated business of each enterprise, proper accounting procedures can ensure the quality of accounting and improve the efficiency of accounting work. Different forms of accounting procedures, in essence, what kind of accounting vouchers, what kind of summary form, in order to adapt to the issue of general ledger registration. According to my thirty years of grass-roots business practice, that small-scale industrial enterprises to use checkerboard summary table accounting procedures for the best.