Which account book does the expense accountant need? We must pay attention to accounting

Whether the cashier accountant or financial accountant of an enterprise is responsible for a lot of accounting work and has to deal with a lot of accounting books. So which account book does the expense accountant need? We must pay attention to accounting.

1. Two column account book: an account book with only two basic amounts: debit and credit. (two column account books can be used for various income and expense accounts.

2. Three column account book: an account book with three basic columns of debit, credit and balance (Journal, general ledger, capital, creditor's right and debt Sub Ledger).

3. Multi column account book: an account book with several columns as required in the two basic columns of the account book and the debit and credit, including revenue and expense Sub Ledger.

4. Quantity and amount account book: three columns of quantity, unit price and amount are set in the debit, credit and amount columns to reflect the physical quantity and value of property and materials (quantity and amount account book is usually used for Sub Ledger such as raw materials, inventory goods and finished products).

5. Horizontal registration account book: records the relevant contents of an economic business from occurrence to end in the same line of the same account page.