Account number and account, account number method and requirements

China's accounting subjects are compiled according to the subjects stipulated in the new "Accounting System for Business Enterprises."

to compile. The first-level subjects and some of the second-level subjects are standardized by the Ministry of Finance of the People's Republic of China, and they cannot be set up casually, and the detailed subjects that are required can be set up freely by themselves according to the needs of the enterprise, as long as they meet the principles of uniqueness, simplification, systematization and scalability.

The compilation of accounting subjects in China is very different from that of Western accounting, and it is only divided into five categories. Accounting accounts are divided into the following five categories according to the economic content they reflect: assets, liabilities, owners' equity, costs, and profits and losses.

Each major category of accounting accounts can be further divided into sub-categories according to certain criteria.

1) Asset accounts, which are divided into accounts reflecting current assets and accounts reflecting non-current assets according to the liquidity of assets. The accounts that reflect current assets include "cash", "raw materials", "inventory goods", "accounts receivable" and other accounts; The accounts that reflect non-current assets include "long-term equity investment", "fixed assets", and "intangible assets".

2) Liabilities are divided into accounts reflecting current liabilities and long-term liabilities according to the repayment period of liabilities. The accounts that reflect current liabilities include "short-term loans", "accounts payable", "taxes payable" and so on. The accounts that reflect long-term liabilities include "long-term borrowings", "bonds payable", and "long-term payables".

3) Owner's equity accounts can be divided into accounts reflecting capital and accounts reflecting retained earnings according to the formation and nature of equity. The accounts that reflect capital include "paid-in capital" and "capital reserve"; The accounts that reflect retained earnings include "surplus reserve", "profit for the year", and "profit distribution".

4) Cost accounts, which mainly reflect the costs incurred by enterprises in the process of producing products and providing labor services, such as "production costs", "manufacturing expenses" and "labor costs".

5) Profit and loss accounts: accounts that reflect the various incomes and expenses incurred by the enterprise in the process of production and operation. Income accounts, such as "main business income" and "other business income"; Expense accounts, such as "management expenses", "financial expenses", "operating expenses", "income tax" and other accounts.

If you want the most detailed content, it is recommended to purchase this "New Accounting System for Business Enterprises", which explains in detail the classification method and use method of each subject, and is also a necessary desk book for every accountant in China. I'm glad you're interested in learning about the mainland's accounting system.

Yes, China's accounting subjects and numbers are uniformly regulated, and no one can change the accounting subjects and numbers that have been compiled at will, but enterprises can merge, increase and decrease the relevant subjects of the first or second level subjects according to their actual needs, but the results can not affect the uniformity of external statements. At present, China's accounting adopts the new "Accounting System for Business Enterprises", and at the same time implements the "Accounting System for Small Enterprises", and the "New Accounting Standards" will be implemented in listed companies from January 1 next year, and it is said that the "New Accounting Standards for Business Enterprises" will be fully implemented by the end of 2008 at the latest, so the new "Accounting System for Business Enterprises" will be gradually abolished, so at this stage, it is necessary to study the "system" and "standards" at the same time to grasp the development trends of accounting. I wish Your Excellency success in your career in the mainland!

Accounting subjects are categories that classify and account for the specific content of accounting element objects, and the chart of accounts is a knowledge point that accountants must be familiar with. What are the types of ledger subjects? What is a ledger account number?

Overview of ledger accounts.

An accounting account is a category that classifies and calculates the specific content of an accounting element object. The specific content of the accounting object is different, and the management requirements are also different. In order to comprehensively, systematically and classify the accounting and supervision of the occurrence of various economic operations, as well as the resulting increase or decrease of various assets, liabilities, owners' equity, and various profits and losses, it is necessary to set up accounting accounts according to each accounting object.

The setting of accounting subjects is a method of classifying and supervising the specific content of accounting objects in a simple and scientific manner.

In order to continuously, systematically, and comprehensively account for and supervise the increase or decrease of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and to determine in advance the names of the items for classified accounting and to stipulate their accounting contents. This kind of project that classifies and accounts for the specific content of accounting elements is called an accounting account.

What are the types of ledger subjects?

Accounting accounts can be classified according to a variety of criteria, and classifying accounting accounts according to accounting elements is one of its basic classifications. Accounting accounts are divided into six categories: asset accounts, liability accounts, common accounts, owners' equity accounts, cost accounts, and profit and loss accounts.

1) Asset accounts, which are divided into accounts reflecting current assets and accounts reflecting non-current assets according to the liquidity of assets.

2) Liabilities are divided into accounts reflecting current liabilities and long-term liabilities according to the repayment period of liabilities.

3. Common accounts: The characteristic of common accounts is that they need to define their nature from the direction where their closing balances are located.

4. Owner's equity accounts: According to the formation and nature of equity, it can be divided into accounts reflecting capital and liquid accounts reflecting retained earnings.

5. Cost accounts: including "production cost", "labor cost", "manufacturing cost" and other subjects.

6. Profit and loss accounts: divided into income accounts and expense accounts. Income-based accounts include "main business income", "business income", "investment income", "non-operating income" and other accounts.

Expense accounts include "Cost of Main Business", "Other Business Costs", "Business Tax and Surcharge", "Other Business Expenses", "Sales Expenses", "Administrative Expenses", "Financial Expenses", "Income Tax Expenses" and other accounts.

What is a ledger account number?

In order to facilitate the preparation of accounting vouchers, the registration of account books, the inspection of accounts, and the implementation of accounting computerization, it is also necessary to assign a fixed number to each accounting account on the basis of classifying the accounting subjects, and these numbers are called accounting account numbers, referred to as account numbers. The account number clearly indicates the category to which the account belongs and its position in the category.

1. Cash on hand - cash; .

2. Bank deposits: checks, deposits, deposits;

3. Other monetary funds - bank drafts, cashier's checks;

4. Accounts receivable is not collected and arrears are collected;

5. His receivables - + borrowing travel expenses and compensation for the responsible person;

6. Prepaid Accounts - Prepaid Payment;

7. Bills receivable - received commercial bills;

8. Material procurement - the purchased materials have not been inspected into the warehouse;

9. Raw materials - materials (this account is used when purchasing materials, requisitioning materials, and reselling material costs);

10. Inventory commodities - the cost of goods sold after the completion of the product is carried forward;

11. Fixed assets - equipment and machinery (value = buy ** + tax + freight);

12. Construction in progress - equipment needs to be installed (including labor costs and material costs);

13. Accumulated depreciation: Depreciation;

14. Short-term loans - bank loans, borrowings (repayment period - within the year);

15. Accounts payable - unpaid, arrears;

Account numbering is a good account numbering system, which must have a certain discipline and logic; Each "number" of the number accurately shows the content, nature and meaning of the account, as well as the requirements for easy memory and use.

1. The specific method of accounting account numbering, the theoretical method of accounting account numbering is different, but it is limited to space, and various methods cannot be discussed 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 in line with the accounting elements divided into five categories and four levels, and the accounting sections, sub-headings, and generally recognized lead rulers should be set up in accordance with the arrangement of categories and items that are generally recognized. 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 high-sales subjects are indicated by "-n";

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

3. The classification and fixed arrangement of items under the order of hundreds represent 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.

Second, the requirements of the accounting account numbering system, summarizing the theory and practice of Western accounting account numbering, a good accounting account numbering system, must have a certain rules and logic; Each "number" of the number should be meaningful so as to show the distinction between classes, items, subjects and subheadings, and 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.