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科目汇总表怎么填
更新时间: 2021-05-04 05:25:54  

1、将汇总期内各项交易或事项所涉及的总账科目,填列在科目汇总表的“会计科目”栏内。

2、根据汇总期内所有记账凭证,按会计科目分别加计其借方发生额和贷方发生额,将其汇总金额填在相应会计科目的“借方”和“贷方”栏内。

3、对于科目汇总表中“库存现金”、“银行贷款”科目的借方本期发生额和贷方本期发生额,也可以根据库存现金日记账和银行贷款日记账的收入合计和支出合计填列。

4、最后还应分别加总全部会计科目“借方”和“贷方”发生额,进行发生额的试算平衡。

关键词: 科目 汇总表 怎么

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