您的业务的总帐在预测公司的金融健康方面发挥着重要作用。但是，如果您在您的总帐条目上懈怠，您的业务可能会遭受后果。
所以…how’s your small business general ledger lookin’? Does it need a little love? If so, read on to learn all about the general ledger, including what it is, the types of accounts in a ledger, and more.
什么是总帐？
Your business general ledger is the foundation of your books. Your ledger is a record used to sort and summarize your transactions.
In your ledger, you’re responsible for recording debits and credits. Yourcredits and debits在您的业务分类帐中必须始终保持平衡。不平衡的学分和借记可能会影响您的业务financial statements并为您提供不准确的财务报告。
公司分类帐通常分为五大类。您还可以使用子类别或子关键词来提供有关业务事务的其他详细信息。
Accounts in a general ledger
Accounts work similarly to a filing cabinet. Each account is labeled with a name. And, you must file (or record) related transactions in each account.
The accounts in a general ledger come from yourchart of accounts(COA). Your business’s COA categorizes your business transactions.
小型企业分类帐中使用的最常见账户包括：
- 资产
- 负债
- 公平
- Revenue
- Expenses
资产是为您的小型企业添加价值的项目。资产可以是有形的（物理）或无形的（非物理）。物业，车辆，商标和专利只是您的企业可能拥有的资产示例。
负债现有债务是您的业务欠款。欠其他商家，供应商，组织，员工或政府机构的款项通常被认为是责任。责任的一些例子包括贷款，抵押和应计费用。
公平, also called net assets, net worth, andowner’s equity，您在贵公司中拥有的所有权。您可以通过减去总资产的总负债来计算股权。
Revenueis the amount of money your business receives during a period. You earn operating revenue from main business operations and activities, such as sales. You can also earn revenue from activities that aren’t directly related to your business (e.g., renting a building), called non-operating revenue.
Expenses是与业务运营相关的成本。您可能有各种商业费用，包括费用，设备，供应，租金和公用事业。
General ledger sub-accounts
Sub-accounts, or sub-ledgers, give you details behind your general ledger entries. Sub-accounts let you break down your accounts even further so you know exactly where funds are coming in and out of. You can find sub-accounts under each main account.
Take a look at examples of sub-accounts under each main account type below:
资产子账户：
责任子账户：
- 工资税责任
- 销售税
- 应付账款
公平sub-accounts：
- 所有者的股权
- 普通股
- 留存收益
Revenue sub-accounts：
- 产品销售
- Earned interest
- 杂项收入
费用分项：
- Insurance
- Rent
- 设备
- Supplies
- Cost of goods sold
Creating a general ledger
When it comes to creating a general ledger, you have a few options for recording your transactions. You can:
- 在纸上创建一般分类帐
- 使用电子表格
- 获取会计软件
您的总分类帐的大小取决于您的业务有多大。如果您有一个较小的业务，您可能有更少的帐户和子帐户，因为您的交易较少。
每个总帐条目都应该有：
- An account number (if applicable)
- Account name
- Beginning account balance
- Transaction type
- 客户，供应商和员工姓名（如适用）
- Date
- Description
- 借记卡和信用栏目
- 结束账户余额
到post to the ledger，您必须使用双入口簿记。Double-entry bookkeeping意味着您为每笔交易记录两个条目。一个条目是借记，另一个是借记。
同样，您的总分类帐应应包含每笔交易的借方和信用条目。您的借记和信用必须始终在您的总帐中均衡。如果他们不匹配，您将会有一个问题。
创建总帐时，将每个帐户（例如，资产帐户）划分为两列。左栏应包含您的借记，而右侧包含您的信用。
将您的资产和费用放在分类帐的左侧。您的负债，公平和收入在右侧。双方必须为您的分类帐有相同的值来平衡。
在每个时期结束时，将您的日记条目转移到您的总帐中进行小型企业。
Keep this chart in mind when making entries in your general ledger:
总帐例
If you’re wondering what a general ledger looks like, you’ve come to the right place.
到get started, here’s what a basic general ledger might look like:
| Date | Description | Journal Ref. # | Transaction | Transaction |
| 借方 | Credit | |||
| 到tal |
Now let’s take a look at an account in action. Take a look at a Checking Account within the general ledger:
| Date | Description | 借方Transaction | 信用交易 |
| 9/13/19 | 现金存款 | 100 | |
| 9/13/19 | Sale-Coffee | 100 | |
| 9/28/19 | 现金存款 | 500. | |
| 9/28/19 | Sale-Cake | 500. | |
| 到tal | 600 | 600 |
As you can tell, the transactions above balance each other out. If your accounts don’t balance, you might have forgotten to record a transaction, entered an incorrect amount, or miscalculated totals.
Importance of a general ledger
总监狱是会计过程的重要组成部分。如果没有一般的分类帐，您的会计书籍可以迅速变得邋and和混乱，从而造成金融不准确和问题。
Your general ledger provides necessary information to create financial statements, like your business资产负债表, cash flow statement, andincome statement。您的财务报表可以为您提供明确的商业金融福祉的快照。
Your general ledger can also help you with things like:
- 为AN做准备审计
- 组织业务交易
- Getting small business loans
- 报告真实的金融数据（未预测）
- 平衡你的书籍
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This article has been updated from its original publication date of September 17, 2012.
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