The filing scope of accounting files: accounting vouchers, including original vouchers and accounting vouchers; Accounting books, including general ledger, subsidiary ledger, journal, fixed assets card and other auxiliary books; Financial accounting reports, including monthly, quarterly, semi-annual financial accounting reports and annual financial accounting reports; Other accounting materials, including statement of bank reconciliation, bank statements, tax returns, accounting file transfer list, etc.

content

The contents of accounting files generally refer to accounting vouchers, accounting books, accounting statements and other accounting data.

(1) accounting voucher. Accounting voucher is a written proof of recording economic business and clarifying economic responsibility. It includes self-made original vouchers, foreign original vouchers, summary tables of original vouchers, accounting vouchers (collection vouchers, payment vouchers and transfer vouchers), summary tables of accounting vouchers, bank deposit (loan) statements and statement of bank reconciliation.

(2) accounting books. Accounting books are composed of interrelated account pages in a certain format, which comprehensively, continuously and systematically record various economic businesses based on accounting vouchers. It includes general ledger, various subsidiary ledgers, cash book, deposit journal and auxiliary registration memo books set by accounting subjects.

(3) accounting statements. Accounting statement is a summary written document reflecting the accounting and financial status and operating results of an enterprise, which mainly includes major financial indicators express, monthly and quarterly accounting statements, and annual accounting statements, including balance sheet, income statement, financial statement, etc.

(4) Other accounting data. Other accounting data belong to the category of economic business and are closely related to accounting and accounting supervision, and the accounting department is responsible for handling the relevant data. Such as: economic contract, financial statistics, financial inventory summary, data of approved capital quota, accounting file transfer list, accounting file storage list, accounting file destruction list, etc. Accounting data, program files and other accounting materials stored in magnetic media by units that implement computerized accounting shall be managed as accounting files.