What is the difference between an accounting business and an accounting transaction

Accounting transactions, also known as transaction events, or economic transactions, refer to accounting entities.

Economic matters that are relevant to the user of information and that result in a change in the assets and interests of the operating entity. Accountants do not need to deal with all the events that happen in the enterprise, but only refer to the transaction matters, that is, the accounting matters. The meaning of a transaction in accounting is slightly different from the usual interpretation of a transaction.

From an accounting point of view, anything that is sufficient to make the assets, liabilities, and owner's equity of the enterprise.

Events or behaviors that increase or decrease in income, expenses, profits, and other factors are called accounting transactions. For example, if an enterprise sells a batch of products and receives cash, on the one hand, it causes an increase in the company's cash assets, and on the other hand, it causes an increase in the company's income (owner's equity). At the same time, on the one hand, it will cause a decrease in the finished product assets of the enterprise, and on the other hand, it will cause an increase in the cost of the enterprise (minus the owner's equity).

Accounting business refers to the process of accounting processing, generally from the beginning of filling in vouchers to the end of preparing statements. It is also called accounting.

<> accounting is the creator of information, and finance is the user of information.

1. The work of finance is to integrate the information of all parties, organize it in a logical form, supplemented by financial analysis tools, and formulate a strategic plan that is beneficial to the enterprise.

2. The connection between finance and accounting lies in the fact that the basis of thinking is measurable currency, and the basic requirement of accounting records is to have a measurable monetary amount, and the first step of the basic information collected in financial work is to measure its monetary amount, which is based on this, and the communication between finance and accounting will be very smooth.

3. Finance and accounting are often compared to each other, but the information created by accounting does not mean that finance can be used directly. In some financial practices, there are significant differences between the basic principles of financial and accounting information (e.g., cash basis and accrual basis).

4. Financial management is under a certain overall goal, on the purchase of assets (investment), capital financing (financing) and cash flow (working capital) in operation, as well as the management of profit distribution, financial management is an integral part of enterprise management, it is based on financial laws and regulations, in accordance with the principles of financial management, the organization of enterprise financial activities, the handling of financial relations of an economic management work, simply put, financial management is the organization of enterprise financial activities, dealing with financial relations of an economic management work. Expedited Customs Clearance Program ACCA's Global Private Classes College Students' Employer Express Program Weekend Face-to-face Classes Winter and Summer Vacation Crash Classes Other Courses.

The businesses involved in accounting work are as follows:

1. According to the documents provided, prepare accounting vouchers.

2. Register various sub-accounts according to the accounting vouchers.

3. Prepare a summary table of accounting vouchers according to the accounting vouchers. The general ledger is registered according to the summary table of accounting vouchers.

4. At the end of the month, compile the accrual and carry-over vouchers, and register the detailed accounts, and summarize and register the accrual and carry-over vouchers in the general ledger.

5. Month-end settlement, reconciliation, and preparation of accounting statements.

The first thing to do every month is to use the original vouchers.

Register the accounting vouchers, and then prepare the account summary table at the end of the month or periodically to register the general ledger, and register the hunger backbone sub-ledger according to the accounting vouchers for each transaction.

At the end of the month, you should also pay attention to the withdrawal of depreciation and expenses to be amortized.

amortization, etc., if it is a new business start-up fee.

All transfer-in fees in the first month.

Accounting transactions, also known as transaction events or economic transactions, refer to economic events that are related to information users and lead to changes in the assets and rights of the operating entity. What accountants need to deal with is not all the things that happen in the business, but only the transaction matters, that is, the accounting transactions. According to whether it is related to the external part of the enterprise, it can be divided into two categories: external accounting transactions and internal accounting transactions.

Among them, external accounting transactions refer to various economic transactions or events arising from the economic transactions of an enterprise with foreign countries; Internal accounting transactions refer to the economic transactions or events that occur between the relevant departments within the enterprise. External accounting events can usually cause the outflow or outflow of economic interests of the enterprise, which has a greater impact on the accounting statements; Internal accounting transactions usually do not change the flow or outflow of the economic interests of the enterprise, and have little impact on the accounting statements.

The economic operations that occur in the daily life of an enterprise are ever-changing and diverse, and the occurrence of each economic transaction will have an impact on the accounting elements. If an accounting element increases or decreases, other relevant elements will change in equal amounts; Or if a specific item within the same accounting element is increased or decreased, other related items will also change by the same amount. However, no matter how much it increases, decreases, or changes, it will not destroy the balance between the elements of the accounting equation, and the total amount of assets is always equal to the total amount of liabilities and owners' equity.

"Events" in event accounting refer to the various economic activities of accounting entities related to the decisions of accounting information users.

Event accounting theory is an accounting theory based on "events", which starts from "events" and runs throughout.

Event accounting is based on accounting transactions, which refer to basic activities, transactions and documents that can be observed and whose characteristics can also be expressed using accounting data. The core of event accounting is to take the event as the smallest unit of accounting classification, that is, the accounting element of event accounting is the event itself. In the daily accounting, only the items of various transaction activities are stored and transmitted without accounting treatment.

According to their own needs, the users of accounting information carry out the necessary accumulation, distribution and value measurement of the event information, and finally transform the event information into various accounting information suitable for the user's decision-making model.

Business accounting is the basic business process of accounting, and it is also an accounting procedure.

Job description of business accounting:

1. Fill in the accounting voucher according to the original voucher or the original voucher summary table.

2. Register cash journal and bank deposit journal according to the receipt and payment accounting voucher.

3. Register the detailed ledger according to the accounting voucher.

4. Summarize and compile account summary tables according to accounting vouchers.

5. Register the general ledger vertically according to the account summary table.

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and the general ledger.