Please explain the ledger subjects and accounts in layman s terms

Accounting subjects are the categories of classification and accounting of the specific content of accounting element objects, and the setting of accounting subjects is a method of scientific classification of the specific content of accounting objects, classification accounting and supervision.

Accounting accounts are opened according to accounting subjects, have a certain structure, and are used to systematically and continuously record various economic operations.

The connection between the accounting account and the accounting account is that the accounting account is the basis for setting up the accounting account, the name of the accounting account, the accounting account is the specific application of the accounting account, and the economic content reflected in the accounting account is the content to be registered in the accounting account.

The difference lies in the classification of the specific content of the accounting elements by the knowledge of accounting subjects, which has no structure itself, and the accounting accounts have a corresponding structure, which specifically reflects the status of capital activities, so the accounting accounts are clearer and richer than the accounting account divisions, and the accounting subjects are generally uniformly prescribed by the accounting system, and the accounting accounts can be determined according to the actual situation of the unit in addition to the provisions!

Let's put it this way, the account account is a name, such as accounts receivable, he can only be called accounts receivable and not others, because this is the accounting account regulations, but in fact, the accounts receivable account is a substantive thing.

Or to put it another way, a ledger account is the name of an account.

Maybe the expression skills are not strong, I hope you can understand.

The accounting account is the framework, and the accounting account is the filling, and the accounting account classifies the accounting account.

The definition of an account is the name of an account that classifies and calculates the specific content of an accounting object. The definition of the accounting account is:

It is a tool set according to the accounting account, which has a certain structure and format, and is used to classify and supervise the specific content of the accounting object.

Chart of Accounts.

Ledger accounts have the following three relationships with accounts:

1. The account is set up as a positive elimination account based on the Qingbo Data Association, and the accounting account is the name of the account.

2. The purpose of the two is the same, which is to classify and sort out the economic business to provide the accounting information required for management.

3. The content of the two is the same.

Accounting Accounts. There are three differences between ledger accounts and accounts at the same time:

1. The account is only the name of the account, and there is no structure; Accounts, on the other hand, have a certain format and structure.

2. The accounting account only explains what the economic content is reflected, while the account not only explains what the economic content is reflected, but also systematically reflects and controls its increase, decrease, change and balance.

3. The function of accounting subjects is mainly used to open accounts and fill in vouchers; The function of the account is mainly to provide the accounting information of a specific accounting object, which is used for the preparation of accounting statements.

1. Congyuan accounting account is a project that further classifies accounting elements, and it is the basis for setting up accounts and handling accounts; Accounts are a tool for classifying and accounting elements; A ledger account is the name of an account, and the account is set up according to the ledger account.

2. Commonly used accounts: cash accounts, bank deposit accounts, accounts receivable accounts, and payable accounts.

3. Commonly used accounting subjects: cash in hand, bank deposits, accounts receivable, interest receivable, bad debt provision.

Accounting subjects and accounts are two important concepts in accounting, and they are judged to be different in the following aspects:

1.Definition and scope: Accounting account refers to the basic unit of classification and induction of economic operations, which is the basis of accounting.

It includes classifications such as assets, liabilities, owners' equity, income, and expenses. Accounts are the specific manifestations of accounting subjects, and they are tools for recording and storing accounting information.

2.Characteristics and attributes: Accounting subjects have the characteristics of general and abstract characteristics, they are the concepts of classification and induction of economic things. Accounts, on the other hand, are specific, individual units of record that record the occurrence, movement, and balance of a certain type of economic event.

3.Composition and hierarchy: Accounting accounts are composed of a series of accounts with the same nature and characteristics, which are classified and compiled according to certain logical relationships. The account is the specific manifestation of the accounting account, which is the result of the refinement and concretization of the accounting account.

4.Use and application: Accounting subjects are the basis of accounting and the basis for making accounting entries and preparing financial statements. Accounts, on the other hand, are tools for recording and storing accounting information to reflect the occurrence, movement, and balance of economic transactions.

In general, an accounting account is a concept for classifying and summarizing economic things, while an account is a specific manifestation of an accounting account, which is used to record and store accounting information. Accounting subjects are the basis of accounting, and accounts are the specific carriers of accounting information. They complement each other and together form an important foundational concept in accounting.

We hope you find the above helpful.

Accounting accounts have a structure, whereas ledger accounts have no structure.

The accounting subjects are consistent with the accounts and are of the same nature, both of which reflect the classification of the specific content of the accounting elements; The account is the name of the account, which is the basis for setting up the account, and the account is the specific application of the account. The difference between the two is that the account is only the name of the account, the component of the account, and the structure that does not exist in itself; Whereas, accounts have a certain format and structure.

What is the difference between a ledger account and an account?

1. Definition difference: Accounting account refers to the name of the account, and does not involve the structure. However, in addition to a certain format of noisy early boys, the account also has a certain structure.

2. Difference in reflection content: The accounting account only describes its economic content, while the account can not only reflect its economic content, but also systematically reflect and control its increase, decrease, change and balance.

3. Different functions: the accounting subjects are used to open accounts and fill in the certificates, but the accounts are used to prepare accounting statements and provide accounting information. (a specific accounting object).

Difference Between Ledger Accounts and Accounts:

Accounting account is a project that further classifies accounting elements, which is the basis for setting up accounts and handling accounts; Accounts are tools for categorizing accounting elements; A ledger account is the name of an account, and the account is set up according to the ledger account.

Commonly used accounts: cash account, bank deposit account, accounts receivable account, payroll accountCommon accounting accounts: cash in hand, bank deposits, accounts receivable, interest receivable, bad debt provision.

Accounts are both related and distinct from accounts:

1. The accounting subjects and accounts are set up according to the economic content. Accounts are opened according to accounting subjects, have a certain structure, and are a means of systematically and continuously recording various economic transactions; The account determines the economic content of the account accounting and control, and is the name of the account; The account is the specific application of the accounting subject, and the economic content reflected in the accounting account is the content to be registered in the account.

2. The difference between them is that the accounting account is only a classification of the specific content of the accounting elements, and there is no structure in itself; Accounts are structured accordingly to reflect the movement of funds. Therefore, the accounts are more detailed and richer than the ledger account classification.

3. Without accounting subjects, it is impossible to scientifically classify accounting objects; Without accounts, it is not possible to record and accumulate accounting information.

What are the connections and differences between accounts and accounts?

Accounting accounts are the items specified for accounting for the specific contents of accounting objects.

Accounts are opened according to ledger accounts, with a certain format of bookkeeping entities in the books.

Accounting accounts are only the basis for classifying and accounting the specific content of accounting objects. In order to provide all kinds of accounting information required by the internal operation and management of the enterprise and to the external parties, it is also necessary to open accounts in the account books according to the prescribed accounting subjects, and to make classified, systematic and continuous records of various economic operations.

Accounts are both related and distinct from accounts:

The connection between the two is:

1) Since the objects they classify are the same, the economic content they reflect is the same.

2) Since once the accounting subjects are formulated, the account settings must follow the specifications made by the accounting subjects, so the principles of their setting are the same, and the accounts cannot be set up without the accounting subjects; Without accounts, there is nowhere to record the specific content of the accounting object. The ledger account is the basis for setting up the account, and the account is the specific application of the ledger account in the recording work. The account has changed, and the account has to be set up again.

The difference between the two is:

1) From the perspective of time, accounting subjects are the classification specifications made in advance on how to reflect the specific content of the accounting object before the occurrence of economic activities; Accounts, on the other hand, are classified records of economic activities after they have been generated.

2) From the perspective of classification, the accounting subjects are classified according to economic content, and the accounts are classified according to purpose and structure on the basis of classification according to economic content. Accounting subjects are generally only textually described, and have no structure in themselves; Accounts, on the other hand, must be structured in such a way as to facilitate the recording of the specific contents of the accounting object.

3) From the perspective of setting, the accounting subjects are uniformly stipulated by the relevant state departments, which is unified; Accounts, on the other hand, are opened in the account books by enterprises, institutions, institutions and other units in accordance with the provisions of accounting subjects and the needs of management, and have relative flexibility.

Accounting accounts are divided into five categories: assets, liabilities, owners' equity, profit and loss, and costs.

Asset class and expense class: both increase in debits and decrease in credits (the opposite is true for asset class contra accounts).

Income, Liabilities, Owners' Equity: All debits are reduced and credits are increased.

The difference between an accounting account and an accounting account is that an accounting account is only a classification of the specific content of the accounting elements, and there is no structure in itself; The accounting accounts are structured accordingly to reflect the movement of funds. Therefore, the accounting account is more detailed and richer than the accounting account.

In addition, the accounting subjects are generally uniformly prescribed by the accounting system, and the accounting accounts can also be determined according to the actual situation of the unit in addition to the unified provisions.

Hope it can help you! I'm typing it out word by word!