The specific method of account numbering, what are the numbering requirements of the ledger account

As mentioned above, there are different theoretical approaches to account numbering, but for the sake of space, it is not possible to discuss the various methods in detail. Taking the widely used numerical numbering method of the "four-digit positioning numbering method" as an example, the specific numbering method is as follows:

Generally speaking, the numbering of accounting subjects should be compatible with the accounting elements divided into five categories and four levels, and the accounting sections, sub-headings, and generally recognized categories and items should be arranged. The basic requirements and principles should be the same.

1. Predetermined four digits of thousands, hundreds, tens, and numbers, from left to right, representing categories (thousands), items (hundreds) and subjects (ten, each), and subheadings are represented by "n"; The relevant additional or offsetting accounts are indicated by "-n";

2. In thousands, they represent five categories: assets, liabilities, owners' equity, income and expenses;

3. And the 、... of the hundredsThe order represents the classification and fixed arrangement of items under the major categories;

4. The subject number under each item starts from 01 to 99; In the meantime, subjects of different contents and natures can be arranged in sections.

The account number is compiled according to the order of account classification in the chart of accounts, and the general requirements are: The number should be scientific and reasonable, not only marking the difference between the major categories and sub-categories but also showing the order of arrangement, with clear hierarchies and interrelated.

Account numbers are arranged in the order in which the accounts are classified in the Chart of Accounts. Accounts are numbered in numbers, letters, letters, and horizontal lines, as well as circles.

Where to read the accounting subject.

The number should meet the following requirements:

1.The numbering should be specific;

2.The number should be simple and easy to remember;

3.The numbers should be arranged in an orderly manner and clearly hierarchical;

4.The number should have a certain degree of flexibility, leaving room for Lu Tong;

5.Numbering and classification should be rationalized. Early Gotan.

The number of the first-level accounting account is generally expressed by four pure numbers, wherein: the first digit (i.e., thousand) represents the category of the accounting account, where 1 represents the asset class, 2 represents the liability class, 3 represents the owner's equity class, 4 represents the cost class, and 5 is the profit and loss class; The second digit (i.e., hundreds) can be divided into sub-categories under the big training class; The remaining two yards are serial numbers.

1. Accounting account numbering is a good accounting account numbering system, which must have a certain chapter and logic; Number of each"Digital"It can accurately display the content, nature and meaning of the accounting subjects, as well as the key points that are easy to remember and use.

2. The second-level accounting subjects generally use six-digit codes, of which the first four digits are the ** of the first-level subjects, and the last two digits are the serial numbers. For example, under the bank deposit (code 1002), a number of second-level accounts are set up according to different banks, such as "China Construction Bank", "Industrial and Commercial Bank of China", "Agricultural Bank of China" and so on.

The number of the accounting account is generally expressed by four pure numbers, wherein: the first digit (i.e., thousand) represents the category of the accounting account, where 1 represents the asset class, 2 represents the liability class, 3 represents the owner's equity class, 4 represents the cost class, and 5 is the profit and loss class; The second digit (i.e., the hundred) can be divided into large categories and sub-categories; The remaining two yards are serial numbers.

The theory and practice of accounting account numbering, a good accounting department inventory and list compilation and answering system, must have a certain discipline and logic; Each "number" of the number should be meaningful so as to show the distinction between classes, items, subjects and subheadings, as well as the joints between the subjects; In order to achieve the classification of categories, items, subjects and sub-headings, the system is clear, and the content, nature and significance of the accounting subjects are accurately displayed, as well as the requirements of easy memory and application.