What does accounting consist of? What is included in the accounting information

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.

The job description of an accountant is as follows:

First, every month to do a good job of the original voucher records, especially when doing accounting vouchers must have the financial first to find the manager, and then ask the manager to sign, with the signature of the person in charge, and then to do their own accounting vouchers is the correct way to work.

Second, as a financial worker, must be meticulous to do a good job of the task, generally speaking, the financial staff at the end of the month should also pay attention to the depreciation of the expense, as well as the amortization of the expenses to be amortized, this kind of thing must be done in advance, the end of the month must be done by extracting data.

Third, the financial work at the end of the month after the preparation of the account summary table, but also to prepare two different entries, this generally speaking, novices can not do, because the income statement and some other expenses are familiar to the old financial personnel, you can find them familiar with the understanding.

Fourth, there are many contents of financial work, and it is also crucial to prepare an enterprise's income statement, which is mainly to compile the data of the assets of the general ledger of the enterprise, which includes the monetary funds and fixed assets of the enterprise, and should also have accounts receivable and notes receivable and short-term investment data.

Fifth, after doing the above work, you need to do some sorting work, the main thing is to bind the voucher work, in addition to writing the report notes, as well as the analysis table, this kind of work is generally ready at any time.

Accounting data refers to the accounting professional data formed in the accounting process to record and reflect the actual economic and business matters, mainly including accounting vouchers, accounting books, financial accounting reports and other accounting materials. As an important carrier for recording the accounting process and results, accounting data is an important basis for the state to carry out macroeconomic regulation and control, the management of business operators and the decision-making of investors.

Accounting is the process of recognizing, classifying, measuring, recording and transmitting transactions and events of a financial nature of an economic entity in monetary units.

Obtaining CMA certification can help the holder develop their careers, maintain a high level of professional ethics, make business analysis and decision-making from the perspective of a financial strategy consultant, promote the development of business performance, and play an important role in the process of corporate strategic decision-making.

Accounting subdivisions include financial accounting, cost accounting, management accounting, tax accounting, auditing, accounting systems, and financial statement analysis.

The content of accounting includes the following aspects:

Accounting processingInvoicing and tax filing: When sales business occurs, invoice in a timely and correct manner; When the payment transaction occurs, confirm the ** of the invoice; At the end of the month, the end of the quarter and the end of the year, through the counter or online declaration, declare the tax payable for the company for the current period, submit the report, including value-added tax, business tax and surcharge, income tax, stamp duty and other tax concessions, and timely urge the cashier to pay the tax;

Archives managementNote: According to different industries and different companies, there may be specific requirements for specific positions, for example, some financial accounting content will also involve special functions such as inventory, statistics, and tax planning.

Accounting is a Chinese word pronounced kuài jì and its English name is accounting. Accounting has two meanings, one refers to the accounting work, the other refers to the accounting workers, accounting work is in accordance with the "Accounting Law", "Budget Law", "Statistics Law" and various tax laws and regulations as the legal basis to check the accounting vouchers, financial books, financial statements, engaged in economic accounting and supervision process, is a kind of economic management work with currency as the main unit of measurement, using special methods to account for and supervise the economic activities of a unit; Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel. Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings.

That is to say, the monthly sporadic calculation is calculated, and the annual total calculation is the meeting, and the two together become the term accounting.

China's "Accounting Standards for Business Enterprises" clearly stipulates the objectives of accounting: the goal of accounting is to provide users of financial accounting reports with accounting information related to the financial status, operating results and cash flow of enterprises, reflect the performance of the fiduciary responsibilities of the management of enterprises, and help users of financial accounting reports to make economic decisions.

Intermediate financial accounting is mainly aimed at the basic economic business of general enterprises, and describes the preparation of general financial reports. The content includes the accounting treatment of six major accounting elements (assets, liabilities, owners' equity, income, expenses and profits) and the preparation of four major statements (balance sheet, income statement, cash flow statement and statement of changes in owners' equity); In addition, it also includes income tax accounting, lease accounting, pension accounting, accounting changes and accounting errors. After the promulgation of the new accounting standards, the accounting of basic economic operations has a standard basis, so this textbook is basically described in accordance with the new standards.

Some of the differences between the standards and the International Accounting Standards and international practices will be listed in the form of appendices in the study guide and exercise solutions that accompany this textbook.

The basic structure of each chapter of this textbook includes: the structure of the chapter, the main points of the chapter, the main text, the concepts (keywords) of the chapter, the summary of the chapter, the relevant laws and regulations of the chapter, the main reading literature, the reflection questions, and the practice questions.

At the beginning of each chapter, the basic content of the chapter is marked in the form of a block diagram, so as to have a comprehensive understanding of the composition of the whole chapter. Then list the main points of the chapter, remind the reader to grasp the key points, and at the end of the text, list the key words involved. Let's summarize the points listed above.

One of the basic purposes of our textbook is to not only let you master the process of each accounting treatment through this book, but more importantly, let you understand the reasons for these accounting treatments and the relevant regulations, so as to achieve the purpose of "knowing what it is, knowing why it is true". Therefore, we will list all the relevant laws, regulations and documents involved one by one, so as to cultivate students' self-learning ability and the ability to deal with economic business directly in accordance with laws and regulations. Financial accounting is a very practical course, so we attach great importance to the training of assignments.

At the end of each chapter, a certain number of reflection questions and practice questions are assigned to follow the previous learning points, and the problem points to be solved are marked before each practice question. In order to facilitate everyone's test of whether the exercises are correct, and to facilitate the teacher's teaching and some readers to learn on their own, study guides and exercise solutions are also published.

Accounting accounts include cost accounts, liability accounts, and common accounts.

1. Cost accounts:

Cost accounts are accounting accounts that reflect costs, expenses and expenses, and are used to account for the occurrence and collection of costs and provide cost-related accounting information. The different contents of costs and expenses can be divided into production costs, manufacturing expenses, labor costs, R&D expenditures and engineering construction.

2. Liabilities:

Liabilities account is a noun of accounting principles, a kind of accounting subject, accounting subject is in accordance with the content of economic business and the requirements of economic management, the specific content of accounting elements are classified and accounted for, called accounting account. Accounting accounts are divided into general classification accounts and detailed classification accounts according to the degree of detail of the information they provide and their overall relationship. The former is an accounting account that provides general information by classifying the specific content of accounting elements and providing comprehensive information, such as accounts receivable and raw materials.

3. Common Subjects:

The common accounts in the new accounting standards refer to the common accounts that have both the nature of assets and the nature of liabilities; The characteristics of the common category account need to be defined from the direction of its closing balance, and the common category is mostly used by financial, insurance, investment, ** and other companies, including the liquidation of capital transactions, currency exchange, derivatives, hedging instruments, and ** projects.

The main contents of accounting are as follows:

The basic contents of accounting are: financial accounting control and management accounting control.

Provide financial and accounting information and participate in economic decision-making; The accounting department uses financial accounting information to directly control in the process of work, such as planning control reflected in the implementation of financial plans, as well as cost control; The control of the accounting information system is to prevent information distortion through the process control of optimizing financial accounting information.

As far as modern accounting is concerned, it has shifted from focusing on the use of internal information to exercising control, starting from the strategic objectives of Billy Management, making full use of market information, scientific and technological information, and financial and accounting information from the outside for comprehensive control. Modern management accounting has also shifted from sticking to traditional financial cost control to operating cost control. Finally, modern accounting controls should also include internal audit controls.

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.

Modern Accounting: Modern accounting is a product of the commodity economy in the century, which facilitated the development of accounting due to the rapid development of the capitalist commodity-money economy in Europe. Its main signs:

The first is to use monetary measurement for value accounting; The second is the extensive use of double-entry bookkeeping, thus forming the basic characteristics and development cornerstone of modern accounting.

Since the beginning of the 20 th century, especially after the end of the Second World War, the degree of socialization of capitalist production has developed unprecedentedly, and the development of modern science and technology and economic management science has advanced by leaps and bounds. Affected by the social, political, economic and technological environment, traditional financial accounting has been continuously enriched and improved, and financial accounting has become more standardized, generalized and standardized.

At the same time, on the basis of cost accounting in the 30s of the 20th century, the accounting discipline closely cooperates with the needs of modern management theory and practice, and gradually forms a management accounting system that provides information for the internal operation and management of enterprises, so that the accounting work has changed from the traditional post-bookkeeping, accounting, and reporting to the pre-event decision-making, supervision and control, and post-accounting and analysis.

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.