The chart of accounts recites smoothly and slips up to date

The chart of accounts doesn't need to be memorized at all. As long as you understand what the consciousness of all the items is and how to use them, you can just look at it, and there is no need to memorize it at all.

Assets 11 inventory cash, silver deposits, bad debts provision advances.

Cash on hand, bank deposits, bad debt provisions, prepayments.

2. Four receivables, four inventories, and long collections are prepared for price declines.

Accounts receivable, dividends receivable, interest receivables, other receivables, raw materials, goods in stock, material purchases, materials in transit, provision for inventory decline, long-term receivables.

3. Long equity, long to be amortized, holding due investment funds.

Long-term equity investment, long-term amortized expenses, held-to-maturity investment.

4. Accumulated depreciation of fixed assets, solid liquidation of projects under construction.

Fixed assets, accumulated depreciation, construction in progress, disposal of fixed assets.

5. Intangible assets are accumulated and amortized, and engineering materials are to be disposed of.

Intangible assets, accumulated amortization, construction materials, property losses and overflows to be disposed of.

Liabilities 21 short-term borrowings, long-term borrowings, and advance receipts of taxes and fees payable.

Short-term borrowings, long-term borrowings, taxes payable, accounts receivable in advance.

2 Six payables should not be forgotten, and there are long-term payables.

Accounts Payable, Employee Compensation Payable, Interest Payable, Dividends Payable, Other Payables, Bonds Payable, Long-Term Payables.

Owner's equity 31 10 fingers should not be separated.

Paid-in capital, capital reserve, surplus reserve, profit for the year, profit distribution.

Cost category 41 manufacturing labor.

Production costs, manufacturing expenses, labor costs.

Profit and loss category 5 14 income.

Main business income, other business income, non-operating income, investment income.

2 IV expenditures. Main business expenses, other business expenses, non-operating expenses, business taxes and surcharges.

3. Four fees. Selling expenses, administrative expenses, finance expenses, income tax expenses.

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The chart of accounts is recited smoothly and the latest is as follows:

Assets: <>

Inventory Cash, Bank Deposits, Bad Debt Provisions, Advance Payments (Cash in Stock, Bank Deposits, Bad Debt Provisions, Prepaid Accounts), Four Receivables, Four Inventories, Long Receipts (Accounts Receivable, Dividends Receivable, Interest Receivable, Other Receivables, Raw Materials, Inventory Commodities, Material Purchases, Materials in Transit, Deposits and Loans Provisions, Long-term Receivables).

Long-term equity, long-term amortization, holding maturity investment funds (long-term equity investment, long-term amortization expenses, held-to-maturity investment), accumulated depreciation of fixed assets, solid liquidation of construction in progress (accumulated depreciation of fixed assets, construction in progress, disposal of fixed assets), accumulated amortization of intangible assets, engineering materials to be disposed of (intangible assets, accumulated amortization, engineering materials, property losses and excess to be disposed of).

Liabilities: short-term borrowings, long-term borrowings, tax payable advance receipts (short-term borrowings, long-term borrowings, taxes payable, accounts receivable in advance), six payables not to be forgotten, and long-term payables (accounts payable, employee compensation payable, interest payable, dividends payable, other payables, bonds payable, long-term payables). Owner's Equity:

Ten fingers should not be separated. Qi Ku (paid-in capital, capital reserve, surplus reserve, current year's profit, profit distribution).

Cost: manufacturing labor (production cost, manufacturing high hole cost, labor cost).

Profit and loss: four income (main business income, other business income, non-operating income, investment income), four expenses (main business expenses, other business expenses, non-operating expenses, business taxes and surcharges), four expenses (sales expenses, management expenses, financial expenses, income tax expenses).

The chart of accounts is memorized as follows:

How to memorize common ledger accounts.

Cash on hand, cash.

2. Bank deposit checks, deposits, and bank deposits.

Other monetary funds: bank drafts, cashier's checks.

Accounts receivable is not collected and arrears are collected.

Other receivables are debited for travel expenses and compensation for the person responsible.

Prepaid Accounts - Prepaid Payment.

Bills receivable as soon as a commercial bill of exchange is received.

Material procurement: The purchased materials have not been inspected into the warehouse.

Raw material - material (this account is used when purchasing materials, requisitioning materials, and reselling material costs).

10. The cost of goods sold after the completion of a product in inventory is carried forward.

11. Fixed assets, equipment, and machinery (value = buy ** + tax + freight).

12. Equipment under construction needs to be installed (including labor costs and material costs).

13. Accumulated depreciation is calculated on the first day of depreciation.

14. Short-term borrowing: a bank loan or loan (within one year of repayment).

15. Accounts payable is not paid and arrears are paid.

Assets: cash in inventory, silver deposits, prepayments for bad debts; 4. Receivables, 4. Inventory, and Decline in Price Reserves; Long-term equity, long-term amortization, holding maturity investment funds; Accumulated depreciation of fixed assets and solid liquidation of projects under construction; Accumulated amortization of intangible assets, engineering materials to be disposed of; Liabilities: short-term loans, long-term loans, advance receipts of taxes payable; All rights and interests of the chain carriers:

The ten fingers should not be separated.

a) Assets. Inventory cash, silver deposits, bad debt provision advances;

4. Receivables, 4. Inventory, and Decline in Price Reserves;

Long-term equity, long-term amortization, holding maturity investment funds;

Accumulated depreciation of fixed assets, solid liquidation of Lasun projects under construction;

Intangible assets are accumulated and amortized, and engineering materials are quietly waiting to be disposed of.

2) Liabilities. Short-term loans, long-term loans, advance collection of taxes and fees payable;

Six payables are not to be forgotten, as well as long-term payables.

3) Owners' equity.

Ten fingers should not be separated.

4) Cost category.

Production and manufacturing labor (production costs, manufacturing expenses, labor costs).

5) Profit and loss.

4. Income (main business income, other business income, non-operating income, investment income);

4. Expenses (main business expenses, other business expenses, non-operating expenses, business taxes and surcharges);

Four expenses (sales expenses, management expenses, financial expenses, income tax expenses).

Based on the balance sheet and income statement, with the help of accounting entries, horizontal, vertical and cross memory. In fact, the balance sheet and income statement naturally classify and sort the accounting subjects very well, including the internal logical relationship, and the search is convenient for the overall understanding of the distribution of the accounts.

The chart of accounts refers to the collection of accounting subjects that classify and account for the specific content of accounting elements according to the content of economic operations and the requirements of economic management.

Accounting accounts can be classified according to a variety of criteria, and classifying accounting accounts according to accounting elements is one of its basic classifications. The Accounting System for Industrial Enterprises, which came into effect on July 1, 1993, divides the accounting subjects into six categories: asset accounts, liability accounts, common accounts, owners' equity accounts, cost accounts and profit and loss accounts.

Based on the balance sheet and income statement, the accounting entries are the auxiliary, and the horizontal, vertical and celery are cross-memorized. In fact, the balance sheet and income statement naturally classify and sort the accounting subjects very well, including the internal logical relationship, which is convenient for the overall distribution of the world's first laughing accounts.

The other party has accounts payable, there are other receivables, the other party has other payables, there are prepaid accounts receivable, there are dividends payable to have dividends receivable, and many assets and liabilities are actually strictly in pairs. Remember one and the nature of the business, and the other direction is easy to remember.

Cross-memory refers to the use of common entry correspondence to memorize. By memorizing the corresponding entries, you can understand the subject itself, and it is easier to memorize the subject than memorizing it alone. While memorizing the subjects, I also remembered the business processing.

The accounting subject recitation slips smoothly as follows:

1. Inventory cash, bank deposits, bad debt provision advance payment (cash in hand, bank deposit, bad debt provision, prepaid accounts), four receivables, four inventories, long collection of falling prices (accounts receivable, dividends receivable, interest receivable, other receivables, raw materials, inventory commodities, material procurement, materials in transit, deposit and loan price decline provisions, long-term receivables).

2. Long-term equity, long-term amortization, holding maturity investment funds (long-term equity investment, long-term amortization expenses, held-to-maturity investment), accumulated depreciation of fixed assets, solid stool cleaning of construction in progress (fixed assets, accumulated depreciation, construction in progress, fixed assets liquidation), accumulated amortization of intangible assets, engineering materials to be disposed of (intangible assets, cumulative amortization, engineering materials, property losses to be disposed of).

3. Short-term loans, long-term loans, tax payable advance receipts (short-term loans, long-term loans, taxes payable, advance receivables), six payables can not be forgotten, and long-term payables (payables, interest payable, dividends payable, other payables, bonds payable, long-term payables).

4. The ten fingers should not be separated. Paid-in capital, capital reserve, surplus reserve, profit for the year, profit distribution.

5. Production and manufacturing services (production costs, manufacturing expenses, labor costs).

6. Four incomes (main business income, other business income, non-operating income, investment income), four expenses (main business expenses, other business expenses, non-operating expenses, business taxes and surcharges), four expenses (sales expenses, management expenses, financial expenses, income tax expenses).

Accounting memorization is super practical as follows:

Accountant recites mantra 1: bookkeeping rules.

Borrowing increases and decreases are assets, and equity is the opposite of it. The cost assets are always the same, so remember carefully and don't mess up. The profit and loss account should be distinguished, and the fee income is not ordinary. Income increases the credit side to see, reduce the debit side to carry forward.

Accounting recites the second mantra: profit and loss.

Four income (main business income, other business income, non-operating income, investment income), four expenses (main business expenses, other business expenses, non-operating expenses, business taxes and surcharges), four expenses (sales expenses, management expenses, financial expenses, income expenses).

Accountant recites mantra 3: Liabilities.

Short-term loans, long-term loans, tax payable advance receipts (short-term loans, long-term loans, tax payable, advance receivables).

Six payables should not be forgotten, as well as long-term payables (accounts payable, employee compensation payable, interest payable, dividends payable, other payables, bonds payable, long-term payables).

Accountant recites mantra four: assets.

Cash on hand, silver deposits, bad debt provision advance payments (cash on hand, bank deposits, bad debt provisions, prepayments).

Four receivables, four inventories, and long-term receivables (accounts receivable, dividends receivable, interest receivables, other receivables, raw materials, warehouse return and storage commodities, material procurement, materials in transit, inventory decline provisions, long-term receivables).

Long-term equity, long-term amortization, holding maturity investment funds (long-term equity investment, long-term amortization expenses, held-to-maturity investment).

Accumulated depreciation of fixed assets, solid liquidation of construction in progress (fixed assets, accumulated depreciation, construction in progress, liquidation of fixed assets in the missing file).

Intangible assets are amortized, and construction materials are to be disposed of (intangible assets, accumulated amortization, engineering stupid materials, profit and loss of property to be disposed of).

The accounting subject recitation slips smoothly as follows:

Assets: Cash in Inventory, Bank Deposits, Bad Debt Provision Advance Payments (Cash in Stock, Bank Deposits, Bad Debt Provisions, Prepaid Accounts), 4 Receivables, 4 Inventories, Long Receipts (Accounts Receivable, Dividends Receivable, Interest Receivable, Other Receivables.

Raw Materials, Inventory Commodities, Material Procurement, Materials in Transit, Provision for Decline in Prices of Deposits and Loans, Long-term Receivables), Long-term Equity, Long-term Amortization, Held-to-Maturity Investment Funds (Long-term Equity Investment, Long-term Amortization Expenses, Held-to-Maturity Investment), Accumulated Depreciation of Fixed Assets, Solid Liquidation of Construction in Progress (Fixed Assets, Accumulated Depreciation, Construction in Progress, Liquidation of Fixed Assets), Accumulated Amortization of Intangible Assets, Construction Materials, Property Losses and Excess to be Disposed of.