The characteristic of the accounting processing program of accounting vouchers is to directly register the general ledger one by one according to the accounting vouchers.

Description of basic steps:

① Compile and summarize the original vouchers according to the original vouchers;

(2) Prepare accounting vouchers (including receipts, payment vouchers and transfer vouchers) according to the verified or summarized original vouchers;

③ Register special journals (including cash and deposit journals) one by one according to receipt and payment vouchers;

(4) According to the original vouchers, summary original vouchers and bookkeeping vouchers, prepare relevant detailed ledgers;

⑤ Register the general ledger one by one according to the accounting voucher;

⑥ At the end of the month, reconcile the balance of special journals and the total balance of various sub-ledgers with the balance of related subjects in the general ledger;

⑦ Prepare accounting statements according to the checked general ledger and related subsidiary ledger records at the end of the month.