文档介绍：第8章会计账簿的登记备查账簿日记账总账明细账账簿序时账簿分类账簿 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 会计账簿的意义与种类 会计账簿的含义★定义: 是指以会计凭证为依据,序时、连续、系统、全面的记录和反映企事业、机关等单位经济活动全过程的簿籍。换句话说, 账页是账户的载体,账簿则是若干账页的集合。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 会计账簿的作用账簿 A、是对会计凭证资料的系统总结经济业务经济业务经济业务 B、是考核企业经营情况的重要依据 C、是编制会计报表的主要资料来源会计报表计划或预算等规章制度 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. 会计账簿的种类(一) 会计账簿按用途分类账簿账簿日记账明细账总账序时账簿分类账簿备查账簿用途 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. ——也称日记账,按照经济业务发生的时间顺序逐日逐笔登记的账簿。①特种日记账:专门用来登记某一类经济业务的序时账簿。应用较广的是“现金日记账”和“银行存款日记账”。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. ②普通日记账:用来登记全部经济业务的序时账簿。对所有经济业务都要先在账簿中确定会计分录,予以全面、连续地登记。其内容类似于记账凭证,因此,这种日记账也叫“分录账”或“原始分类簿”。 Evaluation only. Evaluation only. Created with Client Profile . Created with Client Profile . Copyright 2004-2011 Aspose Pty Ltd. Copyright 2004-2011 Aspose Pty Ltd. ——按照分类会计科目设置的对各项经济业务进行分类登记的账簿。 ——也称辅助账簿。它是对一些备忘事项为便于查考而登记的账簿。如“租入固定资产登记簿”等。备查账簿不是根据会计科目设置的, 与其他账户之间不存在严密的依存关系。根