What are the basic functions of accounting and what are the main characteristics of its functions

The basic functions are accounting and accounting supervision.

The accounting function refers to the function of accounting to take currency as the main unit of measurement, and to bookkeep, settle and report the economic activities of specific subjects through confirmation, recording, calculation, reporting and other links, so as to provide accounting information for all relevant parties.

The accounting supervision function refers to the examination of the authenticity, legitimacy and rationality of the economic activities of a specific entity by accounting personnel while conducting accounting.

The basic functions include accounting and accounting supervision.

Its characteristics: 1) It takes money as the main measurement scale and is comprehensive.

In order to reflect and supervise the accounting content, accounting needs to use a variety of measurement scales, including physical scales (such as kilograms, tons, pieces, etc.), labor scales (such as working hours, working days, etc.) and monetary scales.

2) Accounting is complete, continuous and systematic.

The accounting of economic operations by accounting must be complete, continuous and systematic. The so-called completeness means that accounting must record all economic operations that belong to the accounting content, and no one of them is allowed to be omitted.

3) Accounting should be based on vouchers and strictly follow accounting standards.

Accounting records and accounting information should be authentic and reliable, and this requires that all economic transactions that occur in enterprises, administrative units, and public institutions must obtain or fill in legal vouchers and conduct accounting on the basis of vouchers. At all stages of accounting, it is necessary to strictly follow accounting standards, including accounting standards and accounting systems, to ensure the authenticity, reliability and consistency of accounting records and accounting information.

Accounting elements. Accounting elements are the basic classification of accounting objects, and they are the concretization of accounting objects.

The elements of business accounting are divided into six categories, namely, assets, liabilities, owners' equity, income, expenses, and profits. Among them, the three accounting elements of assets, liabilities and owners' equity mainly reflect the financial status of the enterprise; The three accounting elements of income, expenses and profit mainly reflect the operating results of the enterprise.

The basic functions of accounting include accounting and accounting supervision.

1.The accounting function refers to the use of monetary measurement forms, through confirmation, measurement, recording and reporting, to reflect the economic activities of each unit in a continuous, systematic and complete manner, so as to provide accounting information for strengthening economic management and improving economic efficiency.

Features: Measured in monetary terms, true, accurate, timely, complete, continuous and systematic.

2.The accounting supervision function refers to the review of the legitimacy and rationality of the economic activities of specific entities and related accounting.

Features: (1) Accounting supervision is mainly monetary supervision by using various indicators provided by the accounting function. (2) Accounting supervision is carried out at the same time as accounting for various economic activities, including before, during and after supervision.

What is the function of accounting? What are the basic functions of an accountant? What are the characteristics of each?

Hello Boy, I'm happy to answer your questions. The accounting function refers to the ability of the accountant to have in economic management. The function of accounting is to account for and supervise economic activities, including the accounting function and supervision function of accounting.

The accounting function of accounting is to collect, process, store and transmit various accounting information for economic management. Accounting supervision refers to the assessment and evaluation of the reasonable, legal and effective objective economic activities through regulation, guidance, control, etc. and take steps to exert some influence in order to achieve the desired goals.

The basic functions of accounting include accounting and accounting supervision.

1) Accounting (also known as the reflection function, which is the primary function of accounting) Basic characteristics:

1) Reflect the economic activities of each unit with currency as the main unit of measurement;

2) Accounting is complete, continuous and systematic.

2) Accounting supervision (also known as control function) Features:

1) Supervision is mainly carried out through the Luzhou value index;

2) Supervise the whole process of the economic activities of the enterprise, including: pre-supervision, in-process supervision, and post-event supervision;

3) The basis for supervision includes both legality and reasonableness.

The basic functions of accounting are accounting and supervision.

The accounting function of accounting refers to the confirmation, measurement and reporting of the economic activities of a specific entity with currency as the main unit of measurement. The supervisory function of accounting refers to the examination of the authenticity, legitimacy and rationality of the economic activities of a specific entity and related accounting.

The relationship between the accounting function and the oversight function

1. Accounting and accounting supervision are complementary and dialectically unified.

2. Accounting is the basis of accounting supervision, and without the various information provided by accounting, supervision will lose its basis.

3. Accounting supervision is the guarantee of accounting quality, only accounting without supervision, it is difficult to ensure the quality of information provided by accounting.

Accounting is a Chinese word pronounced kuài jì and its English name is accounting. Accounting has two meanings, one refers to accounting work, the other refers to accounting staff, accounting work is based on the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check accounting vouchers, financial books, financial statements, engaged in economic accounting and supervision process.

It is a kind of economic management work that takes currency as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit; Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.

The basic functions of accounting are accounting and supervision.

1. Accounting function The accounting function of accounting refers to the confirmation, measurement and reporting of the economic activities of a specific entity with currency as the main unit of measurement. Accounting runs through the whole process of economic activities and is the most basic function of accounting.

The contents of accounting mainly include:

1) Receipt and payment of money and valuable**;

2) Sending, receiving, adding, decreasing, and using property;

3) Occurrence and settlement of creditor's rights and debts;

4) Increases and decreases in capital and **;

5) Calculation of income, expenses, expenses and costs;

6) Calculation and processing of financial results;

7) Other matters that need to go through accounting procedures and carry out accounting.

2. Supervision function The supervision function of accounting refers to the review of the authenticity, legitimacy and rationality of the economic activities and related accounting of specific subjects. Authenticity examination refers to checking whether the accounting is carried out according to the actual economic transactions. Legitimacy examination refers to checking whether all economic operations comply with relevant state laws and regulations, abiding by financial and economic discipline, and implementing various national guidelines and policies, so as to put an end to violations of law and discipline.

Rationality review refers to checking whether the financial revenue and expenditure conform to the objective economic laws and the requirements of operation and management, and ensure that the financial revenue and expenditure conform to the specific financial revenue and expenditure plan and achieve the budget target.

The basic functions of the hail allowance mainly include three aspects: financial records, financial reporting and financial analysis.

1.Financial records

The main responsibility of accounting is financial records, that is, according to the matters contained in the financial vouchers, the capital transactions of the enterprise are recorded in the corresponding account books through the bookkeeping method, so as to form a fixed financial record. These records can reflect the status of the company's assets, liabilities, income and expenditure, etc., and are the basis of financial management.

2.Financial Reporting

In addition, accountants are also responsible for preparing financial statements, including balance sheets, income statements, cash flow statements, and other statements. These statements are mainly used to provide internal managers, external investors and stakeholders with detailed information about the company's financial status, operating results and cash flows, and provide them with reference for decision-making.

3.Financial analysis

In addition, accountants also need to analyze the financial affairs of the enterprise, evaluate the financial status of the company, find problems and potential risks, and propose reasonable solutions in a timely manner. These analysis results can inject new development momentum into the company and provide decision-making basis for the company's strategic decision-making.

Expand your knowledge:

With the growing economic development of our country, the accounting profession has gradually been greatly promoted and popularized. Accounting has become one of the important parts of the national vocational skills appraisal training system, and has been widely used and promoted nationwide. In addition, the accounting industry also covers many fields such as auditing and taxation, and has very broad development prospects and a wide range of career development space.

Accounting is a Chinese word pronounced kuài jì and its English name is accounting. Accounting has two meanings, one refers to accounting work, the other refers to accounting staff, accounting work is based on the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check accounting vouchers, financial books, financial statements.

The process of engaging in economic accounting and supervision is a kind of economic management work that uses currency as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit. Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.

Accounting function, supervision function

What are the basic functions of an accountant:

The accounting function and the supervision function belong to the basic functions of accounting, in which the accounting function is to use currency as the main unit of measurement, and then on the basis of the activities presented by specific subjects throughout the whole process of economic activities.

Professional identification, measurement and reporting, including income, expenses, cost calculation, as well as the occurrence and settlement of claims and debts.

As for the supervisory function, it is a multi-faceted review function for the economic transactions generated by specific entities, which is generally carried out at the same time as accounting. The content of the verification includes whether the economic business is true, legal and reasonable, and the verification methods used include the first grade, decision-making, control, analysis, evaluation, etc., and how to implement it depends on the actual situation.

What is the relationship between the basic functions of accounting:

Between the accounting function and the supervisory function, there is a mutual constraint, but there is a relationship that can be related to each other, among which the accounting function.

It is the basis of control and decision-making, and control and decision-making can only be authentic, legitimate and rational with the help of the information reflected in accounting.

The basic functions of accounting play a very important role in the whole process of economic activities, so it is necessary to fully understand and use these functions. In the process of adopting functions, it is also necessary to understand the relationship between different functions, so as to make the operation of accounting economic activities more reasonable.