The accounting voucher summary table is also called the account summary table.

1. Prepare T-shaped accounts sequentially based on accounting vouchers.

1. Please prepare according to the corresponding accounting accounts.

The debit amount can be written on the debit or credit side of the T-shaped account accordingly.

2. Summarize the debits, credits and ending balance of the T-type account for the current period.

2. Fill in the voucher summary table according to the corresponding T-shaped account.

1. Fill in the accounts of the accounting voucher summary table.

2. Fill in the debit amount of the current period on the left side of the accounting voucher summary table, and fill in the credit amount of the current period on the right side.

3. After all accounts have been withdrawn and written, the debit balances for the current period and the credit balances for the current period for the accounting accounts that occurred this month are completed.

Carry out a trial balance. According to the accounting principle of "everything borrowed must be credited, and loans must be equal," the debit side of the amount will equal the credit side.

The debit side will equal the credit side.

The accounting voucher summary table is also called the "account summary table". A summary voucher that summarizes all accounting vouchers on a regular basis and lists the debit balances and credit balances according to each accounting account.

According to the basic principles of the debit and credit accounting method, the total debit balance and the total credit balance of each accounting account in the accounting voucher summary table should be equal. Therefore, the accounting voucher summary table has a trial balance. effect. The accounting voucher summary table is the basis for general ledger registration in the accounting form of accounting voucher summary table.

Reference materials:

Baidu Encyclopedia-Accounting Voucher Summary Table