账户余额试算平衡表的编制——科目汇总法

The Preparation of Trial Balance of the Account Balance with Catergorized Account Summerization Method

与传统的总账记录法不同,科目汇总法是一种利用科目汇总表数据进行试算平衡、相对独立于账簿体系之外的账户余额试算平衡表编制方法。其编制程序是根据企业档案管理要求或经营管理需求,设计每册会计凭证的起、止编号及其适当的科目汇总表工作底稿,逐笔登记每张记账凭证中的会计科目发生额、加计和调整以及结转相关科目的本期借贷发生额并进行余额的试算平衡。手工账下,基于有效履行受托责任和减少会计风险的考量,运用科目汇总法来编制账户余额试算平衡表应是一种必要的会计程序。

Different from the traditional ledger recording method, categorized account summarization is a trial balance preparation method for account balance using data of account summary that is relatively independent of the books of account. According to the requirement of enterprise file and operation management, the process starts from designing the beginning and ending number of each accounting document and the appropriate working paper for account summary, registering the amount of accounts occurred of each accounting voucher, accumu-lating, adjusting and carrying over the amount of debit and credit in the current period of trial balancing the balance. If accounts are kept by hand, it is a necessary accounting procedure to prepare trial balance for the account balance with categorized account summarization, so as to perform accountability effectively and reduce accounting risks.