日前,教育单位订购图书资料及教材种类很多,订购方式不同,有直接购入,有预订,有邮购等,特别是预订和邮购这两种方式,订购次数繁多,订购数量多少不一,而且供书单位不固定,给会计核算工作带来一定的麻烦。如要按供书单位设置往来帐户,规模大一点的学校,往来帐户就多得难以估计。再说图书资料到校后,还必须经图书资料管理部门验收入库,凭单传递稍有疏忽,就会使财会部门长期挂帐,造成不必要的损失。为了解决上述问题,下面介绍一种简单的核算办法,供参考。一、设计一种图书资料及教材订购申报单(学校 Recently, there are many types of books and educational materials ordered by educational institutions, and different ways of ordering. There are direct purchase, reservation and mail order, especially for booking and mail order. There are many orders and different orders. The book unit is not fixed, to the accounting work to bring some trouble. If you want to set up accounts by letter for the current account, the larger the size of the school, the current account is much more difficult to estimate. Say library materials to the school, but also must be approved by the library materials management storage, vouchers pass a slight negligence, it will make the accounting department long-term accounts, resulting in unnecessary losses. In order to solve the above problems, here’s a simple accounting method for reference. First, the design of a book information and textbook order form (school