Which of the six accounting elements does the production workshop building belong to?

Hello, Accountant Zheng Diantong Online School This question:

Fixed assets belong to the accounting elements of the asset class.

Accounting Lao Zheng Yitong online school, accounting qualification certificate (accounting certificate, accounting certificate) 448 yuan counseling package passed, the requirements here are strict, words must be done, and actions must be fruitful. The specific method of the coaching package is passed:

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1. Tutoring, answering questions and answers.

Method 2: Supervise the whole process. According to the exam time and the daily study time, the study plan is forced. Once determined, strictly enforced.

It is planned that each chapter will start and end on the day of the month, allowing for fine-tuning according to the actual situation. Students are required to report their learning and the accuracy of chapter practice every day. Reporting Method:

Where the plan goes, where it actually goes, compared to the plan, is it fast or slow. The accuracy of the chapter needs to be reported in screenshots. If you don't report, you should criticize harshly and show no mercy.

Specific method 3, broken, crumpled, easy to understand class. Because it is so easy to understand, the students call the teacher the accounting translator (the translation of accounting terminology into a language that everyone can understand). **You can send it to you to see and rate it yourself.

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Specific method 5, three rounds of review, provide simulation software. In the first round, a comprehensive and accurate understanding of the basic knowledge is provided, and the practice questions that are relatively basic and can especially test the accuracy of comprehension are provided, if it is stable at 80%, it is not a big problem to pass the test; In the second round, we will do questions like crazy, provide the same examination system as the examination mode, and adapt to and be familiar with the examination environment; In the third round, set aside a week to prepare for the exam.

Buildings are fixed assets, so they are classified as asset elements.

The product being processed belongs to the product in progress, and the first-level account is the cost of production. The details can be the cost of production - in the product.

If you are making a month-end report, you need to transfer the production account, the value of the product account, to the inventory account of the balance sheet.

1. There is a balance on the debit side of the production cost, which is the cost of the enterprise in the product, and "in the product" is not an accounting account. No accounting is required.

2. The debit balance at the end of the period of production cost represents the cost of the product, according to which, as long as you still have unfinished products that are reproduced, there should be a debit balance of the production cost account at the end of the period.

3. At the end of the month, the unit cost of the finished product should be calculated according to the completion rate, and then multiplied by the quantity to calculate the cost of the finished product in the current period.

The accounting elements are divided into six categories: assets, liabilities, owners' equity, income, expenses, and profits. Among them, the first three categories belong to the accounting elements that reflect the financial position, which are listed in the balance sheet;The latter three categories are accounting elements that reflect operating results and are presented in the income statement.

Assets are resources that are owned or controlled by the enterprise and are expected to bring economic benefits to the enterprise as a result of past transactions or events.

Liabilities arise from past transactions or events of the enterprise that are expected to result in an outflow of economic benefits from the current obligations of the enterprise.

Owner's equity is the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise.

Income is the total inflow of economic benefits that are formed in the daily activities of the business and lead to an increase in the owner's equity and are not related to the capital invested by the owner.

Expenses are the total outflow of economic benefits that are formed in the course of the day-to-day activities of the enterprise and that result in a decrease in the owner's equity and are not related to the distribution of profits to the owners.

Profit is the operating results of an enterprise in a certain accounting period.

Chapter 1 Accounting Overview of the Initial Meeting Section 3 Accounting Elements.

1. The lender is a short-term loan, and the borrower is a bank deposit.

2. Raw materials.

3. Fixed assets.

4. Paid-in capital.

5. Accounts payable.

6. Accumulated depreciation.

7. Management expenses.

8. Accounts receivable in advance.

9. Accounts receivable.

10. Financial expenses.

11. Main business income.

12. Sales expenses.

13. Management expenses.

14. Other business income.

15. Intangible assets.

1 Short-term borrowing.

2. Raw materials.

3. Fixed assets.

4. Paid-in capital.

5. Accounts payable.

6. Accumulated depreciation.

7 Manufacturing Costs.

8. Accounts receivable in advance.

9. Accounts receivable.

10 Interest Payable.

11. Main business income.

12. Sales expenses.

13. Management expenses.

14 Non-operating income.

15. Intangible assets.