Accounting books, referred to as account books, are composed of interrelated account pages with a certain format, which are used to comprehensively record the economic and business matters of enterprises and units in a timely 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.
Relationship between account books and accounts:
Accounts exist in account books, and every page in the account books is the form and carrier of accounts. Without account books, accounts cannot exist.
Accounting books classify and record economic transactions in order and complete them in a single account. Therefore, the account book is only an external form, and the account book is its real content. The relationship between account books and accounts is the relationship between form and content.