How did the word accounting come about?

The term "accounting" is well known as a term for supervising and managing financial work, and nowadays, the term "accounting" is also used to refer to people who do this type of work.

"Accounting" has a long history, and it has been around since ancient times. According to records, China has had a special accounting official position since the Zhou Dynasty, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings. That is to say, the monthly sporadic calculation is "accounting", and the annual total calculation is "meeting", and the two together become "accounting".

Going back to the root of the examination, according to legend, the word "accounting" was left by Dayu. There is a mountain between Shaoxing, Shengxian, Zhuji, Dongyang and other places in Zhejiang Province today, which was called "Miao Mountain" in ancient times. In his later years, he changed his name to "Huiji Mountain" in Miao Mountain, and still uses this name.

"Huiji" means "accounting audit", so the word was invented by Dayu and handed down.

The word "accounting" is used in many places in ancient books: in Mencius, there is a record that "accounting should be done"; "Warring States Policy" has the story of Feng Tan as "Meng Yanjun's City Council", Meng Yanjun wanted to send someone to Xue Yi to collect the debt for him, he asked his subordinates, "Who will learn the plan?" The ancient "accounting" is today's "accounting", Feng Tan immediately stood up and recommended himself to be an accountant for Meng Weijun.

The Han Dynasty developed the accounting official positions of the Zhou Dynasty and established the official positions to manage these accounting affairs, perhaps this is the earliest "accounting firm" or financial secretary!

Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings. That is to say, the monthly sporadic calculation is "accounting", and the annual total calculation is "meeting", and the two together become "accounting".

The so-called accounting is to unify the various economic operations useful to the enterprise into monetary units of measurement, and provide economic information that reflects the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting, and reporting. Accounting is an economic management activity that takes money as the main unit of measurement and uses special methods to continuously and systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

The basic knowledge and characteristics of accounting include the following aspects:

1. Accounting is an economic management activity;

2. Accounting is an economic information system;

3. Accounting takes currency as the main unit of measurement;

4. Accounting has the basic functions of accounting and supervision;

5. Accounting uses a series of specialized methods.

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 in 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 scientific classification of the specific content of accounting objects, and is a method of classification accounting and supervision.

Accounting entries are also known as "bookkeeping formulas". Abbreviated as "entries". According to the requirements of the double-entry bookkeeping principle, it lists the corresponding accounts of both parties and their amounts for each economic transaction.

Before registering accounts, the preparation of accounting entries through accounting vouchers can clearly reflect the classification of economic operations, which is conducive to ensuring the correctness of account records and facilitating post-event inspection. Each accounting entry mainly consists of the accounting symbol, the relevant account name, summary and amount. There are two types of accounting entries: simple entries and compound entries.

Accounting is a kind of economic management work that uses currency as the main unit of measurement to reflect and supervise the economic activities of a unit.

There are four main tasks of accounting:

1. To provide information for the country's macroeconomic regulation and control and the formulation of economic policies;

2. Strengthen economic accounting and provide data for enterprise operation and management;

Three clear rulers, to ensure the safety and perfection of the company's investment assets;

4. Provide investors with financial reports so that investors can make correct investment decisions.

The contents of accounting mainly include:1. Receipt and payment of money and valuable **;

2. Sending, receiving, increasing and decreasing the use of property;

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

4. Increase or decrease of capital and **;

5. Calculation of income, expenditure, expenses and costs;

6. Noisy calculation and processing of financial results;

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

1. It does not affect the owner's equity of the assets and negative mu of nuclear debts.

2. The increase in assets by 10,000 will increase the owner's equity, and the 100003 liabilities will be reduced by 5,000 and the owner's equity will increase by 50,004, which will not affect the assets and liabilities.

5. Assets decreased by 1,000 Liabilities decreased by 1,000

6. Assets decreased by 5,000 and liabilities decreased by 5,000

7. It does not affect the assets and liabilities of the owner's equity

8. Assets increased by 10,000 Liabilities increased by 10,000

9. Assets decreased by 10,000 and liabilities decreased by 10,000

That is, at the end of July, the assets were 74,000 yuan, the liabilities were 9,000 yuan, and the owner's equity was 65,000 yuan.