The difference between financial accounting entries and basic accounting entries

The specific process is as follows: Step 1: The financial accountant reviews the original vouchers collected, reviews the legitimacy and authenticity of the bills, and signs the original vouchers after the audit and submits them to the financial manager for review and signature The second step:

Classify the original voucher signed by the financial manager and hand it over to the general manager for approval Step 3: Make the accounting voucher after the original voucher approved by the general manager, and print it for the financial manager to review.

Hello, Accountant Zheng Diantong Online School This question:

There is no difference, just two ways of saying it.

Accounting Lao Zheng Diantong Online School, accounting qualification certificate (accounting certificate, accounting certificate) 448 yuan counseling package passed, the requirements here are strict, do other schools simply can't do it, and don't want to do it:

First, the whole process of Q&A counseling: voice, a pair.

1. Tutoring, answering questions and answers.

Second, supervise the whole process. Discuss the study plan and strictly implement it. 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, whether it is fast or slow compared to the plan.

The accuracy of the chapter needs to be reported in screenshots. If you do not report or fail to complete the progress, you should be severely criticized and merciless.

Third, three rounds of review, providing 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 review the wrong questions in the first and second rounds and prepare for the exam.

Fourth, take one step at a time, steadily and steadily. Read ** first, read the book again, and then do chapter exercises. It is required that the accuracy rate of each chapter practice is not up to 80%, and it is not allowed to study the next chapter, one step at a time.

Fifth, it was broken and crumpled, and it was easy to understand the teaching. 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.

First, analyze whether the economic business involves assets, liabilities, owners' equity, income, expenses (costs), and profits;

second, confirm the accounting account, the direction of bookkeeping (debit or credit);

thirdly, to determine which account (or accounts) is debited and which account (or accounts) is credited;

Fourth, determine whether the accounts that should be borrowed and credited are correct and whether the amount of borrowers and borrowers is equal.

Format and requirements.

First, borrow first and then lend; Borrowing and lending should be written in separate lines, and the text and the numbers of Jin Qingsen's amount should be staggered; In the case of multiple loans or multiple loans, it is required that the words and amount figures of the debit or credit must be aligned.

Second, the credit symbol, account, and amount should be set back one square from the debit, indicating that the debit is on the left and the credit is on the right.

There are two types of accounting entries: simple entries and compound entries, of which simple entries are entries that borrow and loan; Compound entries are one loan multiple credit entries, multiple loan one loan, and multiple loan multiple credit entries.

It should be pointed out that in order to maintain a clear correspondence between accounts, it is generally not appropriate to merge different economic operations together and prepare accounting entries for multiple loans and multiple belts. However, in some special circumstances, in order to reflect the overall picture of economic operations, it is also possible to prepare accounting entries for multiple loans and loans.

What are the analysis methods of accounting entries?

1. Chromatography.

Tomography refers to a problem-solving method that divides the development process of transactions into several stages and levels, and analyzes them layer by layer, so as to finally obtain the result. The use of chromatography to compile accounting entries is intuitive and clear, and the ideal teaching effect can be obtained, and the steps are as follows:

1. Analyze and list the accounting subjects involved in economic business.

2. Analyze the nature of accounting accounts, such as asset accounts, liability accounts, etc.

3. Analyze the increase and decrease of the amount of gold reputation and bimu of each accounting subject.

4. According to the steps, the direction of the accounting account is judged in combination with the economic content (increase or decrease) reflected by the borrower and borrower of various accounts.

5. Prepare accounting entries according to the bookkeeping rules that there must be loans and loans must be equal.

This method is very effective for students to know exactly the accounting subjects involved in the accounting business, and is more suitable for the preparation of individual accounting entries.

2. Business chain method.

The so-called business chain method refers to the preparation of accounting entries according to the sequence of accounting business occurrence, the formation of a continuous business chain, and the existence of a connected relationship between accounting entries before and after business.

This method is more effective for continuous economic transactions, especially for the direction of bookkeeping that is easy to be mistaken.

3. Bookkeeping rules method.

The so-called bookkeeping rule method refers to the use of bookkeeping rules"Where there is borrowing, there must be a loan, and borrowing must be equal"Preparation of accounting entries.

What accounting entries are involved in Accounting Basis? Actually, as a qualified accountant, everyone.

This is relatively large, and you can refer to the accounting treatment in the accounting standards selected by the corresponding textbooks.

Beginners can follow these steps when preparing accounting entries:

First, the accounts involved, analyze which accounts involved in economic business have changed;

second, the nature of the accounts, the nature of the accounts involved in the analysis, i.e. what accounting elements they belong to, whether they are on the left or right side of the accounting equation;

Third, the increase or decrease of the situation, analysis to determine whether these accounts have increased or decreased, and what is the amount of increase or decrease;

Fourth: the direction of bookkeeping, according to the nature of the account and its increase or decrease changes, determine the debit or credit to the account;

Fifth: Prepare complete accounting entries according to the format requirements of accounting entries. Accounting entries.

In addition, be diligent, learn more, ask more questions, and practice more.

1) First of all, start with the accounting subjects and memorize the accounting content of the accounts.

2) Learn the rules and processes of bookkeeping, learn the accounting system, and learn the basics.

3) Practice more and accumulate more practical experience.

4) Keep abreast of various fiscal and tax policies and broaden your knowledge.

5) Pay attention to flexible use, gradually achieve accurate accounting, and reasonable tax avoidance.

6) Prepare complete accounting entries according to the format requirements of accounting entries.

At the same time, if you want to quickly grasp the correct application of accounting entries, you can't rely on rote memorization, nor can you use the example entries given in an accounting textbook as a universal golden key, you can refer to the following methods:

1. Memorize on the basis of understanding.

2. Smooth the correspondence between various subjects in combination with economic and business transactions.

3. Classify all economic businesses, find out the accounting subjects involved in various economic businesses, and figure out which accounting subjects are used for accounting processing.

4. Clarify the accounting content of each subject in combination with accounting standards in accordance with accounting standards.

5. Focus on the accounting treatment of asset impairment, fair value changes, deferred taxes, contingent liabilities, etc.

6. Clarify the collection and distribution of costs, cost carry-over, profit and loss carry-over, and the accrual and accounting of various taxes and fees.

7. Do more accounting processing exercises to strengthen the memory content.

Accounting subjects are accounts that classify and account for the specific contents of accounting elements in accordance with the content of economic business and the requirements of economic management, which are called accounting subjects.

Accounting accounts are divided into general classification accounts and detailed classification accounts according to the level of detail of the information they provide and their reconciliation relationships. The former is an accounting account that classifies the specific content of accounting elements and provides general information, such as "accounts receivable" and "raw materials", while the latter is a general classification account that further classifies and provides more detailed and specific accounting information, such as "accounts receivable" accounts receivable set up detailed accounts according to the name of the debtor to reflect the specific objects of accounts receivable.

Accounting entries refer to the records of an economic business that indicate the accounts and amounts that should be borrowed and credited, referred to as entries.

Accounting entries are composed of three elements: the direction of debit and credit, the name of the corresponding account (account) and the amount to be credited.

According to the number of accounts involved, it is divided into simple accounting entries and compound accounting entries.

Simple accounting entries refer to accounting entries that only involve the debit side of one account and the credit side of another account, i.e., the accounting entries of one debit and one credit;

Compound accounting entries refer to accounting entries composed of two or more corresponding accounts (excluding two), i.e., accounting entries for one loan for multiple loans, one loan for multiple loans, or multiple loans for multiple loans.

Managers are reimbursed for travel expenses.

Borrow: 32,500 for administrative expenses --- travel expenses

Credit: Other receivables - xx28000

Cash on hand 4500

Repayment of short-term borrowings.

Borrow: 45,000 short-term borrowing

Goods: Bank deposit 45000

Received from investors to invest in the car.

Borrow: Fixed assets.

Credit: paid-up capital.

Withholding interest on short-term borrowings.

Debit: Finance expenses --- interest expenses 3200

Credit: Interest payable 3200

Pay the arrears owed by the unit.

Debit: Accounts Payable Other Accounts Payable---xx27300 Credit: Bank Deposits.

The content comes from the user: Mr. Su Su.

1. Borrow: other monetary funds 30,000,000 Loan: bank deposits 300000002. Borrow: 1,600,000 trading financial assets

Credit: Other Monetary Funds 16000003. Borrow: Investment Income 3500 Credit: Other Monetary Funds 3500

4. Borrow: other monetary funds 2194800 Investment income 5200 Credit: Transactional financial assets 2200000

February 1.

1. Borrow: other monetary funds 30,000,000 loans: bank deposits 300000002. Purchase**.

Borrow: Trading Financial Assets - Cost 1,600,000 Credit: Other Monetary Funds 16000003. Borrow: Investment Income 3,500 Credit: Other Monetary Funds 3,500

4、**。Borrow: Other Monetary Funds 2194800 Credit: Investment Income 594800 Credit: Trading Financial Assets - Cost 1600000

5. Company A recognized investment income in 20 9 due to the above transactions or events = 600,000-3,500-5,200 = 591,300 yuan.

1. Company A transfers funds to ** company:

Borrow: Funds in other currencies - deposit of investment funds 30000000 Loan: bank deposits 30000000

2. Company A purchased Company B** at the market price.

A: Borrow: Trading Financial Assets - Cost 1,600,000 Loan: Other Monetary Funds - Investment Funds Deposited 1,600,000 B: Borrow: Investment Income 3,500

Credit: Other Monetary Funds - Deposit Investment Funds 35003, Company A**Company B**.

A: Borrow: Other Monetary Funds - Deposited Investment Funds 2,200,000 Credit: Trading Financial Assets - Cost 1,600,000 Loan: Investment Income 600,000

B: Borrow: Investment income 5200

Credit: Other Monetary Funds - Investment Funds Deposited 52004, Company A recognized investment income in 20 9 due to the above transactions or events = 600,000-3,500-5,200 = 591,300 yuan.

What are accounting entries? How to do accounting entries?

Accounting entries refer to a particular transaction that should be recorded by them and the amount that should be credited to the account for marking, called an entry. The direction in which the accounting entries should be credited should take the name and amount of the corresponding account (account), which should be included in three elements.

What are accounting entries? How to do accounting entries?