会计帐簿是科学地记载经济活动的簿籍.实践证明:每一个经济单位,要提高管理水平,加强经济核算,都不能没有帐簿.设置帐簿的必要性及其作用是什么?设置帐簿的原则与帐簿的种类有哪些?登记帐簿的规则与要求是什么?下面我们就来谈谈这些问题. 一、设置帐簿的必要性及其作用上一次讲了会计凭证,我们知道了会计凭证是进行会计核算所必须的.但是,会计凭证所反映的经济业务还是分散的、零星的、互不联系的,不能全面地、系统地、连续地反映经济 Accounting books are books that scientifically record economic activities.Practice has proved that every economic unit must improve its management level and strengthen its economic accounting without any books.What is the necessity and role of setting up books? The principles and the types of books What are the rules and requirements for registering books What are the following? We will talk about these issues. First, the necessity of setting up an account and its role Last time we talked about accounting documents, we know Accounting vouchers are necessary for accounting purposes, however, the economic activities reflected in the accounting vouchers are scattered, sporadic and unrelated and can not reflect the economy comprehensively, systematically and continuously