Types of accounting, there are several types 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.

There are many types of accounting, which can be roughly divided into the following according to their functions and functions.

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 applicable to all levels of ** departments and administrative units.

and various non-profit organizations.

accounting system.

2) Financial accounting: The for-profit economic entity is the accounting object, reflecting the financial status, operating results and cash flow of the enterprise.

In order to improve the internal management of the enterprise and improve economic efficiency.

Serve. 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 subject to accounting standards.

control. 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.

Finance and accounting are two different positions, which are generally not separated from each other and are collectively referred to as accounting.

1..Finance and accounting generally include: accounting, cashier, custodian and other positions.

2.Accounting is divided into industry, commerce, construction, development, catering, tourism and other enterprise accounting and budget accounting of administrative institutions.

3.Accounting in the enterprise is generally divided into management, supervisor, procurement, production, cost, current and other accounting positions according to the work department, or according to the work content: general ledger.

Bookkeeping, auditing and other accounting positions.

These internal classifications are based on the nature of the unit.

The size of the business can be arranged, some can be set up separately, some can be combined, and some can be completed by one person.

Cost accounting. It can be classified by different signs.

According to the classification of cost accounting system, it can be divided into actual cost system, standard cost system and estimated cost system.

1) Actual cost system. The actual cost system is a cost accounting system that calculates costs based on the actual expenditures incurred.

2) Standard cost system. The standard cost system is a cost system that compares the standard cost of the actual output with the actual cost based on the pre-established standard cost of the product, and records and analyzes the cost difference.

3) Estimating the cost system. The estimated cost system is to estimate the cost per unit of product in advance before the production of the product, so as to determine the selling price, and then through double-entry accounting.

A historically incomplete cost accounting system that modifies the estimated costs of the actual production by comparing them with the actual costs on the books.

There are several types of accounting, which are as follows:

Classification by the accounting element to which it belongs:

Accounting classifications are divided into assets, liabilities, owners' equity, costs, and profits and losses.

The three types of accounts, namely asset class, cost class, and loss class, are all increased on the debit side and decreased on the credit side. Liabilities, owners' equity, and losses are all reduced on the debit side and increased on the credit side.

1. Asset class: refers to the resources formed by past transactions and events and owned or controlled by Qikong Fiber Enterprise, which are expected to bring economic benefits to the enterprise.

2. Liabilities: refers to the current obligations formed by past transactions and events, and the performance of such obligations is expected to lead to the outflow of economic benefits from the enterprise.

3. Owner's equity: refers to the economic interests enjoyed by the owner in the assets of the enterprise, and its amount is the balance of the assets minus the liabilities.

4. Cost category: refers to the collection and distribution of various expenses incurred by enterprises in the production process according to various objects, so as to determine the total cost and unit cost of each object.

5. Profit and loss: It reflects the profit or loss of the enterprise in a certain period.

Classified according to the level of detail of their accounting information

In general, ledger accounts are divided into general ledger accounts and detailed account classifications. In order to make the accounting information provided by enterprises better meet the different requirements of various users of accounting information, it is necessary to divide the accounting subjects according to the level of detail of their accounting information.

The general ledger account, also known as the first-level account or the general ledger account, is a general classification of the specific content of accounting elements, which provides comprehensive accounting indicators, such as "fixed assets", "raw materials", "accounts receivable", "accounts payable", etc.

The detailed classification account, also known as the secondary account or the detailed account, is a more detailed classification of the content contained in the general classification account, which can provide more detailed and specific accounting indicators, such as the detailed account under the deficit of the general classification section of "accounts receivable" according to the name of the specific unit, which specifically reflects the amount of payment that should be charged to the unit.

Classified by its economic use

According to the economic purpose, the accounting accounts can be divided into inventory accounts, settlement accounts, inter-period apportionment accounts, capital accounts, adjustment accounts, collective distribution accounts, cost calculation accounts, profit and loss calculation accounts and financial results accounts.

Accounting is an important business discipline that involves the financial management and decision-making of businesses. In modern society, accounting has become one of the essential professions in all walks of life. So, what are the types of accounting? Let's take a look at the trousers one by one.

First, let's take a look at corporate accounting. Enterprise accounting refers to an accounting method that records, classifies, summarizes, analyzes and reports the economic activities of the pure industry in Qizhou. It is the basis of the financial management of the company, and it is also an important basis for the managers of the enterprise to make correct decisions.

Business accounting includes general ledger accounting, sub-ledger accounting, cost accounting, management accounting, etc.

Second, let's take a look at accounting. Accounting refers to an accounting method in which organs record, classify, summarize, analyze and report financial revenues and expenditures. It is the foundation of financial management and an important basis for policymakers to formulate policies.

**Accounting includes budget accounting, final accounting, administrative fee accounting, etc.

Again, let's take a look at nonprofit accounting. Accounting for non-profit organizations refers to an accounting method in which non-profit organizations record, classify, summarize, analyze, and report their own economic activities. It is the foundation of financial management of non-profit organizations, and it is also an important basis for non-profit managers to make correct decisions.

Accounting for nonprofit organizations includes income accounting, expense accounting, balance sheets, and more.

Finally, let's take a look at personal financial accounting. Personal financial accounting refers to an accounting method in which individuals record, classify, summarize, analyze, and report their own economic activities. It is the foundation of personal financial management and an important basis for individuals to make correct decisions.

Personal financial accounting includes journals, ledgers, general ledgers, etc.

To sum up, there are four types of accounting: corporate accounting, ** accounting, non-profit organization accounting, and personal financial accounting. Each type of accounting has its own unique characteristics and scope of application, and together they constitute the financial management system of modern business and society. It is very important for people who are engaged in accounting to understand the characteristics and application scope of various types of accounting, which will help them better complete their work tasks and make greater contributions to the enterprise and society.

Accounting is an economic management activity that accounts for and supervises the economic activities of a specific subject and provides accounting information to it.

What are the different types of accounting?

1.Classified according to the accounting subject and purpose.

1) Budget accounting: It has the characteristics of public, non-profit and financial, and budget accounting is applicable to ** departments, administrative departments and non-profit organizations at all levels.

2) Financial accounting: for the purpose of profit, in order to improve the internal management of the enterprise and improve the operating efficiency. Applicable to a wide range of businesses and for-profit organizations.

2.Categorized by reporting object.

1) Financial accounting: Financial accounting prepares financial statements, the purpose of which is to provide the internal shareholders and external users of the enterprise with the financial status and operating status of the enterprise.

3.Categorized by job description.

1) General ledger accounting: mainly for the company to issue financial statements and year-end closing, but also involves the preparation and analysis of statements.

2) Current accounting: the business of the current accounts of the enterprise, including "accounts payable", "accounts receivable", "other receivables" and "other payables".

3) Cost accounting: responsible for accounting the total cost and unit cost of the product. and make long-term or strategic decisions to establish favorable cost control methods, reduce costs and improve quality.

4.Classified by scope of work.

1) Public accounting: It mainly refers to the certified public accountants who perform accounting business, and are entrusted by industrial and commercial enterprises and other parties to inspect the accounting vouchers, account books, and accounting statements of the unit.

2) Private accounting.

3) ** Accounting.

5.Classification by industry: accounting for industrial enterprises, accounting for commodity circulation, accounting for financial enterprises, accounting for insurance enterprises, accounting for construction enterprises, accounting for real estate, accounting for posts and telecommunications, accounting for agricultural enterprises, accounting for tourism and catering, etc.

Concepts and functions of accounting.

Accounting is an economic management activity that takes money as the main unit of measurement and uses special methods to continuously and systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies or other economic organizations. Specifically, accounting is the accounting and supervision of the economic activities of a certain entity, and providing accounting information to relevant parties.

The accounting function is the function that accounting has in economic management. 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 nature of objective economic activities through regulation, guidance, control, etc. and take steps to exert some influence in order to achieve the desired goals.

The accounting function of accounting refers to the confirmation, measurement and reporting of the economic activities of a specific entity with currency as the main unit of measurement. Accounting runs through the whole process of economic activities and is the most basic function of accounting.