How many categories are there in accounting, and what are the classifications of accounting?

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

According to the industry, it is 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, 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 (manufacturing) accounting, small business accounting (business) accounting, Accounting for electric power enterprises, accounting for coal enterprises, accounting for iron and steel enterprises, accounting for petrochemical industry, accounting for modern account books for automobile dealers, 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 services, accounting for advertising services, accounting for housing intermediary services, accounting for market (agricultural trade, hardware, wholesale, building materials, clothing, etc.), accounting for sole proprietorship enterprises, accounting for high-tech enterprises, software and integrated circuit accounting.

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

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

The accounting accounts are divided into: assets, liabilities, costs, owners' equity and profit and loss.

Accountant Certificate.

Accounting Title. Certified Public Accountant.

1. According to the different accounting subjects and purposes, it can be divided into budget accounting and financial accounting.

1) Budget accounting: for the purpose of realizing public functions, taking public assets as the accounting object, taking public affairs as the accounting basis, and taking public business results as the main assessment index, which has the characteristics of "public", "non-profit" and "financial". It is an accounting system applicable to all levels of departments, administrative units and all kinds of non-profit organizations.

2) Financial accounting: the economic entity for the purpose of profit is the accounting object, reflecting the financial status, operating results and cash flow of the enterprise, and serving to improve the internal management and economic efficiency of the enterprise. It is an accounting system applicable to all kinds of enterprises and commercial organizations.

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

1) Financial Accounting: Preparation of financial statements to provide information for internal and external users of the enterprise. Financial accounting information is available to a wide range of users. The focus is on reporting on financial and operational conditions, primarily for external reference.

2) Management accounting: It mainly provides information to the management of the enterprise as the basis for decision-making by various departments within the enterprise. There is no standard model and is not controlled by accounting standards.

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

1) Cost accounting: refers to the accounting of all production expenses in order to obtain the total cost and unit cost of the product. The central content of cost accounting is cost accounting.

Cost accounting is divided into two aspects: management and finance, cost accounting helps to manage and control the company's operations, make long-term or strategic decisions, and establish favorable cost control methods, reduce costs and improve quality.

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

The job positions of accountants can generally be divided into: accounting supervisor; Cashier; money management; budget management; fixed asset accounting; inventory accounting; Cost accounting; payroll accounting; Settlement of the New Year's hall; revenue and profit accounting; Taxation will be counted; General ledger reports; Audit; computerized accounting management; file management, etc. Let's do a quiz before studying, click on the test, I am not suitable for studying accounting.

These posts can be one person and one post, one person and more than one post or one post with more than one person, and each unit can be specifically determined according to the actual situation of the accounting industry and the allocation of accounting personnel in the unit.

It should be noted that, in order to implement the principle of "separate accounts, money, and materials" in internal accounting control, cashiers are not allowed to be in charge of auditing, keeping accounting files, and registering income, expenses, creditor's rights and debts. For the accounting personnel of the enterprise, the position rotation should be carried out in a planned way, so that the accounting personnel can have a more comprehensive understanding and familiarity with the accounting work and improve the business level. If an accounting personnel is transferred to work or leaves their posts for any reason, the accounting accounts, funds and unfinished matters under their management shall be clearly handed over to the personnel in charge, and their superior supervisors shall be responsible for supervising the handover.

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The five main categories of accounting classification are:

1. Asset (including asset allowances) includes: cash in hand, bank deposits, prepaid accounts, accounts receivable, raw materials, inventory commodities, long-term equity investment, fixed assets, intangible assets, long-term amortized expenses, fixed assets liquidation, bad debt provisions, inventory decline provisions, accumulated depreciation, accumulated amortization, asset impairment provisions, etc.

2. Liabilities, including: accounts receivable, accounts payable, bills payable, employee remuneration payable, taxes payable, dividends payable, long-term loans, short-term loans, etc.

3. Owner's equity accounts, including: paid-in capital, share capital, capital reserve, surplus reserve, profit distribution, current year's profit, etc.

4. Profit and loss accounts, including: main business income, other business income, main business costs, other business costs, business taxes and surcharges, management expenses, financial expenses, sales expenses, asset impairment losses, investment income, fair value change gains and losses, non-operating income, non-operating expenses, income tax expenses, etc.

5. Cost subjects, including: production costs (direct materials, direct labor), manufacturing expenses, etc.

The five categories of accounting classification are: assets, liabilities, owners' equity, income, and expenses.

1. Asset class.

Asset class refers to all the economic resources owned by a company, including cash, bank deposits, accounts receivable, inventory, fixed assets, investments, etc. Asset classes are the most important part of a company because they represent the wealth and strength of the company. Accountants need to classify, measure, and disclose a company's assets for easy management and oversight.

2. Liabilities.

Liabilities refer to all debts owed by a company to others, including accounts payable, borrowings, wages payable, interest payable, etc. Liabilities are the responsibilities and obligations that a company needs to bear, so accountants need to classify, measure and disclose the company's liabilities for easy management and supervision.

3. Owner's equity.

Owner's equity refers to all the rights and interests of the owners of the company in the company, including share capital, retained earnings, surplus reserves, undistributed profits, etc. The owner's equity class is the capital base of the company, so accountants need to classify, measure, and disclose the company's owner's equity for easy management and supervision.

4. Income category.

The income category refers to the income that a company earns from the sale of goods or services, including sales revenue, service income, interest income, etc. The revenue category is the main income of the company**, so accountants need to classify, measure and disclose the company's income for easy management and supervision.

5. Fees.

Expenses refer to the various expenses incurred by the company in order to obtain revenue, including sales expenses, administrative expenses, interest expenses, etc. Expense is the company's main expense**, so accountants need to classify, measure and disclose the company's expenses for easy management and supervision.