基层工会经费收支日记总账是集总账、明细账、现金账、银行存款账为一体 ,既能进行序时核算 ,又是分类登记的联合式账簿。它是根据复式记账的原理 ,将基层工会使用的所有会计科目全部设置在一张账页上的多栏式日记总账。其特点是 :账簿结构科学严密 ,对应关系清晰明了 ;能够全 The grassroots trade union funds income and expenditure diary general ledger general ledger, ledger, cash account, bank deposit accounts as a whole, both for timing accounting, but also classified registration joint account. It is a multi-column diary ledger in which all accounts used by grassroots unions are set on a single ledger according to the principle of double entry. Its characteristics are: scientific structure of the books, the corresponding clear and concise; able to all