Are the accounting objects and accounting elements the same?

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.

Difference between Accounting Elements and Accounting Objects:

1. Inconsistent definitions:

1. Accounting elements are the basic classification of accounting objects, the concretization of accounting objects, and the basic units used to reflect the financial status and operating results of accounting entities.

2. The object of accounting refers to the content of accounting and supervision, that is, the economic activities that a specific subject can express in money.

2. The meaning and purpose of the two are inconsistent:

The division of accounting elements plays an important role in accounting, which is manifested in:

1. Accounting elements are the scientific classification of accounting objects. In order to reflect and supervise them scientifically and systematically, it is necessary to classify them, and then set up accounts and record books according to categories. To divide the elements of accounting is to classify the accounting objects.

Without this classification, it would be impossible to register the books of accounts and the accounting function would not be fulfilled.

2. The accounting elements are the basic basis for setting up the accounting accounts of the accounting subjects. In order to classify accounting objects, it is necessary to determine the classification flags, which are themselves the names of the accounts, i.e., the ledger accounts. If you do not divide the accounting object into accounting elements, you cannot set up accounts, and you cannot perform accounting.

3. Accounting elements are the basic framework of accounting statements. Accounting statements are the basic means of providing accounting information, and accounting statements should provide a series of indicators, which are mainly composed of accounting elements, and accounting elements are the basic components of the accounting statement framework. In this sense, the elements of accounting lay the foundation for the design of accounting statements.

Significance of Accounting Objects:

1. The object of accounting and supervision by the accountant is the process of social reproduction. The process of social reproduction is composed of four interrelated links: production, distribution, exchange and consumption. This includes a wide variety of economic activities.

Since the main feature of accounting is that currency is used as a uniform unit of measurement. It can only account for and supervise those elements of the reproduction process that can be measured and expressed in monetary terms.

2. Under the conditions of commodity-money economy, all social products in the process of reproduction as a unified whole, that is, all property and materials, can be expressed in money, and the monetary expression of property and materials in the process of reproduction and the money itself are called capital. Therefore, in a nutshell, the object of accounting is the movement of money in the process of social reproduction. To study the object of accounting, it is necessary to study the law of the movement of funds.

Accounting elements refer to the basic classification of accounting objects according to the economic characteristics of transactions or events, and also refer to the basic classification of accounting objects according to their economic nature, which are the specific objects and contents of accounting and supervision, the main factors that constitute the specific content of accounting objects, and the basic elements that constitute accounting statements.

An accounting account is a category that classifies and calculates the specific content of an accounting element object. The specific content of the accounting object is different, and the management requirements are also different. In order to comprehensively, systematically and classify the accounting and supervision of the occurrence of various economic operations;

As well as the resulting changes in the increase or decrease of various assets, liabilities, owners' equity and various profits and losses, it is necessary to set up separate accounting accounts according to each accounting object. The setting of accounting subjects is a method of scientific classification of the specific content of accounting objects, and is a method of classification accounting and supervision.

Accounting accounts are set up according to accounting subjects, with a certain format and structure, and are used to comprehensively, systematically and continuously record economic transactions, and reflect the changes and results of accounting elements.

<> accounting elements are the basic classification of accounting content, and accounting subjects are the classification and accounting of the specific content of accounting elements. By definition, there is a difference between the two, and there is also a certain connection.

The difference and connection between the elements of the calculation and the accounting account.

The main difference between accounting elements and accounting accounts is that they are defined differently and classified differently. The relationship between the two lies in the fact that accounting subjects are classified accounting elements, so the setting of accounting subjects must be combined with the characteristics of accounting elements. In order to continuously, systematically and comprehensively record and reflect the economic business of enterprises and provide more comprehensive and effective information for information users, it is necessary to reclassify the contents of accounting elements and scientifically and reasonably determine the accounting subjects.

What are the elements of accounting?

Accounting elements are the basic classification of accounting content, the concretization of accounting objects, and reflect the financial status and operating results of accounting entities. Accounting elements can specify the components of the accounting object, and make a basic classification of the accounting object according to the economic characteristics and economic nature of the transaction or event. Accounting elements are the specific contents that constitute the accounting object, and they are also the basic elements that constitute the accounting statements.

Accounting elements can be divided into six sections: assets, liabilities, owners' equity, income, expenses and profits. However, the accounting elements of public institutions can be divided into five categories, namely, assets, liabilities, net assets, income and expenditure.

What is an accounting account?

An accounting account is a category that classifies and accounts for the specific content of accounting elements. The purpose of the establishment of accounting subjects is to continuously, systematically and comprehensively account for and supervise the increase and decrease of various accounting elements caused by the operation of the enterprise. The establishment of accounting subjects should be classified according to the specific content and characteristics of accounting elements and the requirements of economic management, and the names of classified accounting items should be determined in advance and the accounting contents should be stipulated.

The significance of the ledger account.

1. Accounting accounts are the basis of double-entry bookkeeping;

2. It is the basis for the preparation of accounting vouchers;

3. It provides a prerequisite for cost accounting and property inventory; It provides convenience for the preparation of accounting statements.

Principles for the establishment of accounting subjects.

1. The principle of comprehensiveness. The setting of accounts should be able to comprehensively reflect the various accounting elements and form a complete system, that is, the establishment of accounting subjects should follow the principle of comprehensiveness.

2. The principle of legality. The principle of legality requires that the establishment of accounting subjects must comply with the provisions of the national unified accounting system.

3. The principle of relevance. The principle of relevance means that the accounting subjects should be set up to provide accounting information services required by all parties concerned and meet the requirements of external reporting and internal management.

4. The principle of clarity. The principle of clarity requires that the accounting subjects set up by Lu Pai should be simple and clear, consistent with the meaning of the words, and easy to understand.

5. Brief and practical principles. The principle of conciseness and practicality requires that under the premise of legality, the accounting subjects set up by the enterprise must meet the needs of the enterprise's daily operation.

Ledger accounts can be classified differently depending on the classification criteria. According to the different levels of detail of the information provided, it can be divided into general classification accounts and detailed classification accounts; According to the different economic content it reflects, it can be divided into asset class, liability class, and owner's equity account.

The relationship between accounting objects, accounting elements, and accounting accounts is very close. Those who are engaged in accounting practice have to deal with accounting subjects on a daily basis, but for accounting subjects, we must rise to the level of accounting elements and even accounting objects to understand clearly, only in this way can we clearly understand the purpose of using accounting subjects for daily accounting, and then grasp the essence of accounting practice.

Both accounting subjects and accounts are scientific classifications of the accounting elements of accounting objects, and the two are set up in the same caliber and in the same nature. The ledger account is the name of the account and the basis on which the account is set up. Accounts are the specific use of accounting accounts.

The nature of the account determines the nature of the account. The classification of accounts is the same as that of ledger accounts.

The accounting object is the content of accounting work to be accounted for and supervised, and in order to implement the accounting object, it is necessary to further classify the abstract capital movement, so there are accounting elements. Accounting elements are the concretization and components of accounting objects, and they are also the basic classification of accounting objects. An account is a further classification of accounting elements.

Accounting elements are the basic classification of accounting objects, the concretization of accounting objects, and the basic units used to reflect the financial status and operating results of accounting entities.

Accounting elements can be divided into six categories according to their nature: assets, liabilities, owners' equity, income, expenses, and profits. Among them, the first three categories focus on reflecting the financial situation; The latter three categories focus on reflecting operating results. Assets refer to the resources formed by past transactions or events of the enterprise, owned or controlled by the enterprise, and expected to bring economic benefits to the enterprise.

Liabilities refer to the current obligations of an enterprise arising from past transactions or events that are expected to result in the outflow of economic benefits from the enterprise.

Owner's equity, also known as shareholders' equity, is the residual equity enjoyed by the owner after deducting liabilities from the assets of the enterprise. Income refers to the total inflow of economic benefits generated by the business in its daily activities that will lead to an increase in the owner's equity and are not related to the capital invested by the owner. Expenses refer to the total outflow of economic benefits incurred by the enterprise in the course of its daily activities that will result in a reduction in the owner's equity and are not related to the distribution of profits to the owners.

Profit refers to the operating results of an enterprise in a certain accounting period.

Profit reflects the net amount of income minus expenses and gains directly charged to profit for the period minus losses.

Accounting Element Characteristics:

1. Assets. Assets should be resources owned or controlled by the enterprise; The asset is expected to bring economic benefits to the business; Assets are formed by past transactions or events of the business.

2. Liabilities. Liabilities are current obligations incurred by an enterprise; The expectation of liabilities will lead to an outflow of economic benefits from the enterprise; Liabilities are formed by past transactions or events of the enterprise.

3. Income. Income is formed by the business in its day-to-day activities; Income is the total inflow of economic benefits that are not related to the capital of the owner's pitcher; Income leads to an increase in owner's equity.

4. Fees. Expenses are formed by the business in the course of its day-to-day activities; The expense is the total outflow of economic benefits that are not related to the distribution of profits to the owners; Fees result in a reduction in owner's equity.

The object of accounting refers to the content of accounting and supervision, that is, the object of accounting work. The object of accounting is the basis for accounting to record economic activities, and the original documents are the object of accounting work. Accounting needs to take the currency as the main unit of measurement to account for and supervise the economic activities of a certain accounting entity, but accounting can not account for and supervise all economic activities in the process of social reproduction, and can only account for and supervise the various economic activities that can be expressed in currency in the process of social regeneration, and classify them according to the accounting elements, according to the relevant provisions of China's accounting standards, the accounting elements are mainly divided into six elements: assets, liabilities, owners' equity, income, expenses and profits.