What is the concept of accounting What is the concept of accounting?

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 Concept of Accounting:

Accounting refers to the process of engaging in economic accounting and supervision of accounting vouchers, financial books and financial statements in accordance with the Accounting Law, the Budget Law and the Statistics Law. It is a kind of economic management work that takes currency as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit.

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 "accounting", and the annual total calculation is "meeting", and the two together become "accounting".

Accounting is a kind of economic management work that uses currency as the main unit of measurement to account for and supervise the economic activities of a unit by using special methods.

Accounting is an important part of economic management activities that takes money as the main unit of measurement, takes the improvement of economic efficiency as the main goal, and uses special methods to comprehensively, comprehensively, continuously and systematically account and supervise the economic activities of enterprises, organs, institutions and other organizations, provide accounting information, and gradually develop, make decisions, control and analyze with the increasing development of social economy.

The concept of accounting: Accounting is a kind of economic management work that uses currency as the main unit of measurement and uses special methods to account for and supervise the economic activities of a unit.

Citizens of the People's Republic of China, regardless of gender, age, ethnicity, race, or educational background.

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1.The main content of supervising and managing financial affairs is to fill in various accounting vouchers, handle accounts, and prepare various relevant statements.

2.People who work as accountants.

The concept of accounting is based on moneyUnit of measure, using specialized methods and procedures. Financial statements provide a snapshot of a business's financial position, results of operations, and cash flows.

structural formulations. Financial statements can be divided into interim financial statements and annual financial statements according to the period in which they are prepared; According to the different entities of their preparation, it is divided into individual financial statements and consolidated financial statements.

Will be a large segment of the classificationAccording to the scope of accounting management, it is mainly divided into financial accounting and management accounting.

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. 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.

The concept of accounting: accounting is an economic management activity with currency as the main unit of measurement, using special methods and procedures to carry out complete, continuous and systematic accounting (reflection) and supervision (control) of the economic activities of enterprises and administrative and public institutions, and to provide economic information and reflect the performance of fiduciary responsibilities as the main purpose.

The basic accounting assumptions include four items: accounting entity, going concern, accounting periodization and monetary measurement.

1. The accounting subject refers to the specific object of the accounting service, which is the spatial scope of the accounting confirmation, measurement and reporting of the enterprise. Under the assumption of an accounting entity, an enterprise should recognize, measure and report its own transactions or events to reflect the various production and business activities engaged in by the enterprise itself.

2. Continuing operation means that in the foreseeable future, the enterprise will continue to operate according to the current scale and state, and will not close down or reduce business on a large scale. If it is judged that the enterprise will not continue to operate, the principles and methods of accounting recognition, measurement and reporting should be changed, and the corresponding disclosure should be made in the financial report of the enterprise.

3. Accounting periodization refers to the division of the production and operation activities of an enterprise into continuous periods of the same length.

4. Monetary measurement refers to the production and operation activities of the accounting entity in monetary measurement when accounting confirmation, measurement and reporting, and the counter-transfer of the accounting entity.

It is the definition of the basic elements of accounting and the economic business of accounting, and it is also the basic classification of a wide range of financial accounting content.

With money as the main unit of measurement, special methods and procedures are adopted to carry out complete, continuous, and systematic accounting and supervision of the economic activities of enterprises, administrations, and public institutions, so as to provide economic information and reflect the economic management activities with the main purpose of fulfilling fiduciary responsibilities.

Job description:

1. The first thing to do every month is to register the accounting voucher according to the original voucher (when making the accounting voucher, there must be a person who has the right to sign the financial (manager) to sign before making the account), and then at the end of the month or regularly prepare the account summary table to register the general ledger (the reason why the registration at the end of the month is because it is necessary to pass the trial balance of the account summary table to ensure that the record is not wrong), and every time a business occurs in the mu, the sub-ledger is registered according to the accounting voucher.

2. At the end of the month, it is necessary to pay attention to the depreciation, amortization of expenses to be amortized, etc., if the start-up expenses of a new enterprise are all transferred to the expenses in the first month. The entries for depreciation are debit: administrative expenses or manufacturing expenses, and credit:

Accumulated depreciation, this depreciation amount is calculated based on the original value, net value and service life of fixed assets. At the end of the month, taxes and surcharges (urban construction tax, education surcharge, etc.) are withdrawn at the discretion of the local tax authority.

3. At the end of the month, after the account summary table is compiled, two entries will be prepared. The first entry: transfer the total amount of profit and loss accounts to the profit of the current year, debit:

Main business income (investment income, other business income, etc.) credit: profit for the year. Second entry:

Borrow: Profit for the Year Credit: Cost of Main Business (Main Business Tax, Stuffy Suspect and Surcharge, Other Business Costs, etc.).

Accounting has two concepts, one refers to the accounting work, the other refers to the accounting staff, accounting work is based on 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 the process of economic accounting and supervision, is to use currency as the main unit of measurement, the use of special methods, accounting and supervision of a unit's economic activities of a kind of economic management work; Accounting staff are the personnel who carry out accounting work, including accounting supervisors, accounting supervisors and accounting, property management, cashiers and other personnel.

Accounting objects. The object of accounting refers to the content of accounting and supervision, specifically referring to the economic activities that can be expressed in money in the process of social reproduction, that is, the movement of capital or value.

Accounting objectives. Accounting objectives, also known as accounting objectives, are tasks or standards that are required to be completed by accounting work, also known as financial reporting objectives. China's "Accounting Standards for Business Enterprises" has made clear provisions on the objectives of accounting:

The goal of accounting is to provide accounting information related to the financial status, operating results and cash flow of the enterprise to the users of the financial accounting report, reflect the performance of the fiduciary responsibilities of the management of the enterprise, and help the users of the financial accounting report to make economic decisions.