Accounting books, referred to as account books, are accounting books that are composed of account pages with a fixed format and related to each other. They are used to comprehensively record the economic and business matters of an enterprise or unit in a sequential and classified manner. Setting up and registering accounting books is an important basic accounting work and an intermediate link connecting accounting vouchers and accounting statements. Doing this work well is of great significance to strengthening economic management. The income and expenditure accounting sheet is a type of accounting book that records and stores accounting information through the setting and registration of the account book. It can comprehensively reflect various fund movements that occur within an accounting entity within a certain period of time and store all required accounting information.





















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