chapter2 Unit 4 Ldgers

Unit 4 Ledgers

分类账

教学目标:Master the use of general ledger and subsidiary ledger.

教学内容：

（1）general ledger

（2）subsidiary ledger

本节重点：general ledger

本节难点：subsidiary ledger

计划学时：1学时

授课形式：讲授与实例结合，适当布置阅读作业

授课班级：2009会计学本科

授课地点：2105

As was mentioned earlier, an account is a record of the changes and balances in the value of an individual item of an organization. It is understandable that an enterprise may use a member of accounts. The complete set of accounts for a business entity is called a ledger. It is the “reference book” of the accounting system and is used to classify and summarize transactions and to prepare data for financial statements. It is also a valuable source of information for managerial purposes, giving, for example, amount of sales for the period or the cash balance at the end of the period.

如前面所提到的，账户记载着某一组织某个具体项目价值的变化和结余情况。一个经济实体可能使用许多账户，它所使用的全套账户叫分类账。分类账是会计制度的“参考书”，用来对交易进行分类和汇总，为财务报表准备数据。同时，它也是供管理部门使用的宝贵资料来源，例如：它可以提供一个时期的销售额或期末的现金余额。

4.1 GENERAL LEDGER 总分类账

The general ledger is the book used to list all the accounts established by an organization. It is desirable to establish a systematic method of identifying and locating each account in the ledger. The chart of accounts, sometimes called the code of accounts, is a listing of the accounts by title and numerical designation. In some companies, the chart of accounts may run to hundreds of items. It serves both as an index to the ledger and a description of the accounting system and also a link between financial statements and the ledger.

总分类账是一本列出一个单位所设立的所有账户的账本。一个单位最好是能建立对分类账中每个账户的认定和定位的系统方法，会计科目表，有时也称之为会计代码表，是列示所有账户的名称、数字代码的一览表。在有些公司，会计科目表可能要包括几百个项目，它不但可以作为分类账的索引和会计制度说明，而且是联系财务报表和分类账的纽带。

Generally, blocks of numbers are assigned to various groups of accounts. A simple chart structure is to have the first digit represent the major group in which the account is located. Thus, account which have numbers beginning with 1 are assets; 2, liabilities; 3, capital; 4, income; and 5, expenses. The second or the third digit designates the position of the account in the group.

一般来说，是用数字区间表示各种不同类的账户。在最简单的会计科目表中，第一位代表账户所在的主要项目类别，因此，以数码1 开头的账户是资产，2 开头的是负债，3 开头的是资本，4 是收入，5 是支出。第二位或第三位数表示账户主要类别中位置。

In the two-digit system, assets are assigned the block of numbers 10-19, and the liabilities 20-29. In larger firms, a three digit (or higher) system may be used, with assets assigned 100-199, and liabilities 200-299.

Example 1:

Numerical designations for the account groups under two-digit and three-digit methods:

对账户按2 位数或3 位数的方法进行编码：

Account Group Two-digit Three-digit

账户类别 2 位数 3 位数

1. Assets 10-19 100-199

2. Liabilities 20-29 200-299

3. Capital 30-39 300-399

4. Income 40-49 400-499

5. Expenses 50-59 500-599

Thus, cash may be account 11 under the first system and 101 under the second system. The cash may be further broken down as 101, Cash-First National Bank; 102, Cash-Second National Bank; and so on.

因此，根据第一种方法，现金为11号账户，在第二种方法下，现金为101账户。现金账户可以进一步分为101，现金—第一国家银行；102，现金—第二

国家银行，等等。

In designing a numbering structure for the accounts, it is important to provide adequate flexibility to permit expansion without having to revise the basic system. There are various systems of coding, depending on the needs and desires of the company.

在设计账户数字编码体系时，要留有足够的余地，以便日后不用修改基本的结构，就能扩大账户数量，这一点很重要。数字编码的体系很多，采取何种编码体系，主要取决于公司的需要和愿望。

4.2 SUBSIDARY LEDGER 明细分类账

Further simplification of the general ledger is brought about by the use of subsidiary ledger. In particular, for those businesses which sell goods on credit and which find it necessary to maintain a separate account with each customer and eliminates the need to make multiple entries in the general ledger.

使用明细分类账使得总分类账更加简化明了，特别是那些对售货进行赊账的公司，他们认为有必要对每位顾客、每位债权人保留单独的账户。使用应收账款明细账可以避免在总分类账中进行多项记录。

The advantages of subsidiary ledgers are as following:

明细分类账的优点如下：

(1) Reduces ledger detail. Most of information will be in the subsidiary ledger, and the general ledger will be reserved chiefly for summary or total figures. Therefore, it will be easier to prepare the financial statements.

减少了分类的细节。多数资料都将记在明细分类账上，总分类账只是用来汇总或计算总数，因此，可以减小编制财务报表工作的难度。

(2) Permits better division of labor. Here, each special or subsidiary will be handed by a different person. Therefore, one person may work on the general ledger accounts while another person may work simultaneously on the subsidiary ledger.

使劳动分工更为合理。每个具体的明细分类账可以由不同的人来处理。因此，一个人可以负责登记总分类账，与此同时，另一个人可以负责登记明细分类账。

(3) Permits a different sequence of accounts. In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement. As a further said, it is desirable to use numbers to locate and refer to the accounts. However, in connection with accounts receivable, which involves names of customers or companies, it is preferable to have the accounts alphabetical sequence.

可以允许不同的账户排序。在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。为了进一步方便起见，最好使用数字对账户进行定位和查寻。但是，对应收账款账户，由于它含有顾客或公司的名称，用字母排列则更好。

(4) Permits better internal control. Better control is maintained if a person other than the person responsible for the general ledger is responsible for the subsidiary ledger. For example, the subsidiary accounts receivable ledger trial balance should agree with the balance of the accounts receivable accounts in the general ledger. The general ledger account acts as a controlling account, and the subsidiary ledger must agree with the control.

便于更好地进行内部控制。如果让不负责登记总分类账户的人管明细分类账，可以更好地进行内部控制。例如：明细账余额试算表应收账款余额应该与总分类账应收账款的余额一致。总分类账起统制账户的作用，明细分类账必须与其保持一致。

The idea of control accounts introduced above is an important one in accounting. Any group of similar accounts may be removed from the general ledger and a controlling account substituted for it. Not only is another level of error-protection thereby provided, but the time needed to prepare the general ledger trial balance and the financial statements becomes further reduced.

上述提到的统制账户的概念是会计中的一个很重要的概念。任何类似的账户都可以从总分类账中剔出，以统制账户取而代之。这样不仅提供了保证不出错的另一层办法，而且，可以进一步减少编制总分类账余额试算表和编制财务报表的时间。

In order to be capable of supplying information concerning the businesses’ accounts receivable, a firm needs a separate account for each customer. These customer’s accounts are grouped together in a subsidiary ledger known as the accounts receivable ledger. Each time the accounts receivable (control account) is increased or decreased, a customer’s account in the accounts receivable ledger must also be increased or decreased by the same amount.

为了能够提供有关公司应收账款的资料，公司需要为每位客户单设账户。这些客户账户都放在名为应收账款分类账上的明细账上。每次应收账款（编制账户）增加或减少，客户在应收账款分类账上的账户也必须相应地增加或减少。

The subsidiary ledger and control account technique may be applied similarly to transactions with creditors and other groups of related accounts, detailed information which in not required in the general ledger. It is particularly useful, for example, in accounting for inventories, fixed assets or expenses and it has general application to the accounts of manufacturing enterprises and organizations consisting of a head office and one or more branches. It enables the general ledger to be confined to the basic information necessary for a broad understanding of operating results and financial position of a business.

明细分类账和统制账户的做法。同样也可以用在应付账款和其它有关账户以及不必保留在总分类账上的那些详细资料。这种做法对存货，固定资产或费用的核算特别有用，而且对有总公司和一、两个分支机构的制造类企业和单位都有普遍的适用性，它可以使总分类账限于记载使人们对公司经营结果和财务状况有个大致的了解所必需的基本材料。

Review and Discussion Questions

1.What is a ledger? Discuss its functions.

2.What is a chart of accounts? What functions does the chart of accounts provide?

3.What consideration should be made when designing the chart of accounts?

4.Discuss the significance of using subsidiary ledgers.

5.In what sense does the adoption of the control account technique help to achieve

control within an enterprise?

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