日记账是一种特殊的明细账,它是按照经济业务发生的时间先后顺序,逐日逐笔登记经济业务的账簿,为了加强现金和银行存款的管理和核算,各单位都应当设置现金日记账和银行存款日记账,以便逐日核算和监督现金与银行存款的收、付出和结存情况。银行存款日记账的设置和登记,还便于与开户银行 Diary is a special ledger, which is in accordance with the sequence of the time of economic operations, daily bookkeeping business books by transaction, in order to strengthen the management and accounting of cash and bank deposits, all units should set the cash journal and bank deposits Journal, in order to daily accounting and supervision of cash and bank deposits received, paid and balance. Bank deposit journal settings and registration, but also easy with the bank