What is Accounting? What are the types of accounting?

1. According to the scope of accounting management, it is mainly divided into financial accounting and management accounting.

2. According to the scope of accounting application, it can be divided into industrial accounting, agricultural accounting, commercial accounting, construction enterprise accounting, transportation accounting, financial accounting, etc. On the basis of this classification, it can also be further classified, such as: industry can be further divided into electromechanical, chemical, electronic, metallurgical and other industrial accounting.

3. According to the nature of the business in the specific scope handled by the accountant, it can be divided into lease accounting, consignment accounting, foreign trade business accounting, tax accounting, bankruptcy liquidation accounting, etc.

However, now it is all about the concept of big accounting, and all accounting teaching in colleges and universities is divided into financial accounting and management accounting by default. The examples used in teaching are also generally examples of more complex industrial enterprises. In addition, colleges and universities will also offer special accounting courses for some popular departments, such as accounting for financial enterprises.

Now the accounting is not easy to take the exam, it is stricter, and now it seems that all of them have to be junior college, and they are getting stricter and stricter year by year, mainly three kinds: primary, intermediate and advanced. Then there are the senior ones.

Accounting is the work of cash bank receipts and payments and daily accounting of expenses.

Accounting is divided into: cash accounting, general ledger accounting, cost accounting, expense accounting, etc.

Accounting students who are junior high school and high school must first take the accounting qualification certificate.

The specific classification of rubber delay is as follows:1. According to different users, it is divided into: "financial accounting", "tax accounting" and "management accounting".

2. Divided by the nature of business: "for-profit accounting" and "non-profit accounting".

3. Distinguish by the form of enterprise organization: "sole proprietorship accounting", "partnership accounting" and "corporate accounting".

The level of accountingThere are three levels of accounting, which are accounting qualification certificates.

Accounting Title Certificate, Certified Public Accountant.

Certificate. The accounting title certificate is divided into three levels, namely the primary accounting title and the intermediate accounting title.

Senior Accounting Title.

Take the Junior Accounting Title Exam.

In order to obtain a primary qualification certificate, they can pass all the examinations of the Leung Lees in one examination year.

1. According to the accounting subject and purpose, it is divided into: budget accounting and financial accounting;

2. According to the reporting object, it is divided into: financial accounting and management accounting;

3. According to the industry, it is divided into: industrial enterprise accounting, commodity circulation accounting, financial accounting, insurance enterprise accounting, construction enterprise accounting, real estate industry accounting, post and telecommunications accounting, agricultural enterprise accounting, tourism and catering accounting, medical and health accounting, transportation accounting, cultural and educational accounting, property management accounting, administrative accounting, listed company accounting, logistics enterprise accounting, chain operation accounting, publishing and printing accounting, private enterprise accounting, small business accounting, electric power enterprise accounting, coal enterprise accounting, Accounting for Iron and Steel Enterprises, Accounting for Petrochemical Industry, Accounting for Automobile Industry, Accounting for Tobacco Enterprises, Accounting for Liquor Enterprises, Accounting for Food Enterprises, Accounting for Pharmaceutical Enterprises, Accounting for Processing and Manufacturing, Accounting for Light Industry and Textiles, Accounting for Foreign Trade and Economic Cooperation, Accounting for Information Consulting Service Industry, Accounting for Advertising Services, Accounting for Housing Intermediary Services, Market Accounting, Accounting for Sole Proprietorship Enterprises, Accounting for High-tech Enterprises, Accounting for Software and Integrated Circuits;

4. According to the content of the work, it is divided into: general ledger accounting, current accounting, cost accounting, material accounting, etc.;

5. According to the scope of work, it is divided into: public accounting, private accounting, and ** accounting.

1. According to the accounting subject and purpose, it is divided into: budget accounting and financial accounting;

2. According to the reporting object, it is divided into: financial accounting and management accounting;

3. According to the industry, it is divided into: industrial enterprise accounting, commodity circulation accounting, financial accounting, insurance enterprise accounting, construction enterprise accounting, real estate industry accounting, post and telecommunications accounting, agricultural enterprise accounting, tourism and catering accounting, medical and health accounting, transportation accounting, cultural and educational accounting, property management accounting, administrative accounting, listed company accounting, logistics enterprise accounting, chain operation accounting, publishing and printing accounting, private enterprise accounting, small business accounting, electric power enterprise accounting, coal enterprise accounting, Accounting for Iron and Steel Enterprises, Accounting for Petrochemical Industry, Accounting for Automobile Industry, Accounting for Tobacco Enterprises, Accounting for Liquor Enterprises, Accounting for Food Enterprises, Accounting for Pharmaceutical Enterprises, Accounting for Processing and Manufacturing, Accounting for Light Industry and Textiles, Accounting for Foreign Trade and Economic Cooperation, Accounting for Information Consulting Service Industry, Accounting for Advertising Services, Accounting for Housing Intermediary Services, Market Accounting, Accounting for Sole Proprietorship Enterprises, Accounting for High-tech Enterprises, Accounting for Software and Integrated Circuits;

4. According to the content of the work, it is divided into: general ledger accounting, current accounting, cost accounting, material accounting, etc.;

5. According to the scope of work, it is divided into: public accounting, private accounting, and ** accounting.

Accounting is an economic management activity that accounts for and supervises the economic activities of a specific subject and provides accounting information to it.

What are the types of accounting?

1.Classified according to the accounting subject and purpose.

1) Budget accounting: It has the characteristics of public, non-profit and financial, and budget accounting is applicable to ** departments, administrative departments and non-profit organizations at all levels.

2) Financial accounting: for the purpose of profit, in order to improve the internal management of the enterprise and improve the operating efficiency. Applicable to a wide range of businesses and for-profit organizations.

2.Categorized by reporting object.

1) Financial accounting: Financial accounting prepares financial statements, the purpose of which is to provide the internal shareholders and external users of the enterprise with the financial status and operating status of the enterprise.

3.Categorized by job description.

1) General ledger accounting: mainly for the company to issue financial statements and year-end closing, but also involves the preparation and analysis of statements.

2) Current accounting: responsible for the business of current accounts of the enterprise, including "accounts payable", "accounts receivable", "other receivables" and "other payables".

3) Cost accounting: responsible for accounting the total cost and unit cost of the product. and make long-term or strategic decisions to establish favorable cost control methods, reduce costs and improve quality.

4.Classified by scope of work.

1) Public accounting: It mainly refers to the certified public accountants who perform accounting business, and are entrusted by industrial and commercial enterprises and other parties to inspect the accounting vouchers, account books, and accounting statements of the unit.

2) Private accounting.

3) ** Accounting.

5.Classified by industry: accounting of industrial enterprises, accounting of commodity circulation, accounting of financial enterprises, accounting of insurance enterprises, accounting of construction enterprises, accounting of real estate, accounting of posts and telecommunications, accounting of agricultural enterprises, accounting of tourism and catering, etc.

Concepts and functions of accounting.

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 accounting function is the function that accounting has in economic management. The basic function of accounting is to account for and supervise economic activities. The accounting function of accounting is to collect, process, store and transmit various accounting information for economic management.

Accounting supervision refers to the assessment and evaluation of the reasonable, legal and effective objective economic activities through regulation, guidance, control, etc. and take steps to exert some influence in order to achieve the desired goals.

The accounting function of accounting refers to the confirmation, measurement and reporting of the economic activities of a specific entity with currency as the main unit of measurement. Accounting runs through the whole process of economic activities and is the most basic function of accounting.

Accounting classifications are all available:1.According to the different accounting subjects and purposes, it can be divided into: budget accounting and financial accounting.

2.According to the different objects of its reporting, it can be divided into: financial accounting and management accounting.

3.According to the industry, it can be divided into: industrial enterprise accounting, commodity circulation accounting, financial accounting, insurance enterprise accounting, construction enterprise accounting, real estate accounting, post and telecommunications accounting, agricultural enterprise accounting, tourism and catering accounting, etc.

4.According to the work content, it can be divided into: general ledger accounting, current accounting, cost accounting, material accounting, etc.

5.According to the scope of work, it can be divided into: public accounting, private accounting, and ** accounting.

The job description of an accountant is as follows:1. Responsible for keeping the general financial ledger and various detailed accounts in the administrative aspect. The procedures are complete, the figures are accurate, the writing is neat, the registration is timely, and the books are clear.

2. Report the financial situation to the manager in writing every month, be a good manager and staff, and play a role in financial supervision.

3. Assist the manager to prepare and implement the budget of the whole hospital.

4. Carefully review the original vouchers, and refuse to enter the vouchers that violate the regulations or are unqualified. It is necessary to strictly grasp the scope and standard of expenditure.

5. Regularly check the accounts of fixed assets and make the accounts consistent.

6. When the higher-level financial authorities inspect the work, they should be responsible for providing information and reflecting the situation.