The ledger account setup includes, what is a ledger account? Why do I need to set up ledger accounts

The establishment of accounting subjects refers to the establishment of the accounting subject system of the accounting entity of the enterprise, institution and other units on the basis of the accounting subjects prescribed by the state.

The specific content includes: determining the number, grade, and name of the accounting subjects used, as well as the specific content of each accounting account, the methods and requirements of recording and accounting, and the relationship between each account.

As an important means to reflect the composition and changes of accounting elements and to provide accounting information for investors, creditors, and business managers, accounting subjects should strive to be scientific, reasonable, and applicable in the process of setting up, and meet the following principles:

1.Comprehensive.

Accounting subjects are a scientific classification of accounting objects, therefore, the setting of accounting subjects must start from the accounting objects and comprehensively reflect all aspects of the accounting objects. Comprehensiveness has two meanings: the set of accounting subjects should be comprehensive, so that any aspect and process of the accounting object can be correctly reflected through the accounting subjects; The accounting content of each accounting account should be comprehensive, and there should be no omissions, but it should not be duplicated.

The setting of accounting subjects should maintain the integrity and unity of the accounting index system, and the specific contents of the accounting objects should be further classified on the basis of the accounting elements, so as to comprehensively meet the requirements of the state's macroeconomic management and the needs of the enterprise's internal operation and management, as well as the needs of relevant information users to understand the financial situation, operating results, and cash flow of the enterprise.

2.Versatility.

The setting of accounting subjects should meet the needs of macroeconomic management and microeconomic management. Accounting indicators are one of the bases for the state to carry out macroeconomic regulation and control of the national economy, and the setting of accounting subjects should be linked and coordinated with statistical indicators as much as possible to meet the needs of the state's macroeconomic management and to meet the needs of all parties concerned to understand the financial situation and operating results of the units, and at the same time, it is also necessary to meet the needs of strengthening the operation and management within the enterprises. The accounting subjects should be uniformly numbered in accordance with the accounting system prescribed by the state, so as to prepare accounting vouchers, register account books, and check accounts.

3.Operability and relative stability.

The accounting contents and accounting methods of the accounting subjects set up by each unit should be specific, concise and popular, and easy to implement, and attention should be paid to the relatively stable accounting subjects set up, so that the accounting indicators in different periods can be comparable.

Under the premise of not affecting the requirements of accounting and the summary of the indicators of the financial statements, as well as providing unified financial accounting reports, enterprises can add, reduce or merge certain accounting subjects and detailed accounts according to the actual situation.

4.The names of the accounts should be concise and precise.

In principle, each subject reflects one content, and each subject should not be confused with each other. According to the specific situation of the enterprise, the enterprise can determine the name of the accounting account suitable for the enterprise on the basis of not violating the principle of using the accounting subjects.

The content of accounting subjects refers to the economic content reflected in the accounting subjects and the method of registration when formulating the accounting system, which should be divided according to the objective nature of each component of the accounting elements, and should be adapted to the needs of macroeconomic and microeconomic management.

Asset Classes. Cash in hand, bank deposits, funds in other currencies, trading financial assets, notes receivable, accounts receivable.

Prepaid Accounts Dividends Receivable Interest Receivable Other Receivables Bad Debt Provision Material Purchase.

Materials in transit Raw materials Material cost variance Inventory goods Issued goods Commodity purchase and sale price difference.

Consignment processing materials Turnover materials Survive the decline in price Reserve Hold to maturity investment.

Held-to-maturity investment impairment provision Available for **Financial assets Long-term equity investment.

Provision for impairment of long-term equity investments Investment real estate Long-term receivables Unrealized financing gains.

Fixed Assets Accumulated Depreciation Provision for Impairment of Fixed Assets Construction in Progress Construction Materials Disposal of Fixed Assets Intangible Assets Accumulated Amortization Provision for Impairment of Intangible Assets Goodwill Long-term amortized expenses.

Deferred tax assets Pending property losses and surpluses.

Liabilities. Short-term borrowings Trading financial assets Notes payable Accounts payable Accounts receivable Advance receivables Employee compensation payable Taxes payable Dividends payable Interest payable Other payables Projected liabilities Deferred income.

Long-term borrowings Bonds payable Long-term payables Recognition of financing costs Special payables.

Deferred tax liabilities.

Common Classes. Liquidation of capital transactions, foreign exchange trading, derivatives, hedging instruments, ** items.

Owner's Equity class.

Paid-in capital Capital Reserve Surplus Reserve Profit for the year Profit distribution Treasury shares.

Cost class. Production costs, manufacturing costs, labor costs, R&D costs.

Profit and loss. Income from main business, income from other businesses, gains and losses on changes in fair value, investment income, non-operating income.

Cost of Main Business Other Operating Costs Business Taxes and Surcharges Selling Expenses Administrative Expenses Financial Expenses Asset Impairment Losses Non-Operating Expenses Income Tax Expenses Adjustments to Profit and Loss in Previous Years.

An accounting account is a category that classifies and calculates the specific content of an accounting element object. In order to continuously, systematically, and comprehensively account for and supervise the increase or decrease of various accounting elements caused by economic activities, it is necessary for enterprises to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and to determine in advance the names of items for classified accounting and to stipulate their accounting contents.

The setting of accounting subjects is to scientifically classify the specific content of accounting objects, and it is a method of classification accounting and supervision. It can classify and summarize the increase and decrease of various accounting elements and make them clear at a glance, so as to provide a series of specific classified accounting indicators for the internal operation and management of enterprises and to relevant parties.

Accounting accounts are the tools for compiling accounting vouchers and the basis for setting up accounting books, as well as the basis for preparing accounting statements to provide data. When there is an economic activity, it is necessary to use accounting accounts, which is also for good accounting.

An accounting account is an economic business category that is set up according to the financial bookkeeping rules. Accounting entries are set up for the purpose of debit bookkeeping.

Answer]: a, b, c, d

The contents of the ledger account settings include the account code, the account name, the direction of the account balance, and whether it is an auxiliary account for the calculation of this state.

Accounting Subjects: In order to continuously, systematically and comprehensively account for and supervise the increase or decrease of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and determine in advance the names of items for classified accounting and stipulate their accounting contents. This kind of project that classifies and accounts for the specific content of accounting elements is called an accounting account.

Why do you want to set up ledger accounts?

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

2. Accounting subjects are the basis for the preparation of accounting vouchers;

3. Accounting subjects provide prerequisites for cost accounting and property inventory;

4. Accounting subjects provide convenience for the preparation of accounting statements.