One Of The Lectures On Accounting Fundamentals Accounting Subjects

1. What is an accounting subject? The so-called accounting discipline is to classify the contents of accounting elements according to their nature differences and management requirements, and classify them into several items, which are named according to the specific nature of each specific project.

Two, setting up the role of accounting subjects. Setting up accounting subjects is one of the basic accounting methods, and plays an important role.

Setting up accounting subjects, classifying accounting elements into concrete accounting contents, making them become specific accounting items, setting up accounting subjects, setting up accounting subjects, changing complicated economic businesses into regular and easily identifiable accounting information materials, laying the foundation for further accounting analysis and assessment, setting up accounting subjects, setting up accounts, and making clear accounts of accounting contents; setting up accounting subjects or accounting authorities' means of unified accounting standards in China; at present, the purpose of setting up the accounting department of enterprises is to implement the national industry accounting system so as to facilitate the consistency of accounting standards and standards, and facilitate the collection, supervision and inspection of accounting data.

Three, the classification of accounting subjects. The capital movement of enterprises needs a complete accounting system to reflect comprehensively.

There are strict differences and close links between accounting subjects.

Accounting subjects can be classified according to different standards. According to the classification of economic content, the accounting subjects are classified according to the economic content. They can usually be classified into five categories: asset class, liability class, owner equity class, cost class, profit and loss account.

According to the detailed classification of accounting information, the accounting subjects can generally be divided into three levels: general classification, two level subjects and detailed classification.

The general classification subjects, also known as first level subjects or general ledger accounts, are the subjects that are generally divided into the contents of accounting objects.

The above accounting subjects belong to this level according to their economic content or nature.

For example, "raw materials", "fixed assets", "accounts payable" and so on are general classification subjects.

They have the strongest generality of assets, liabilities and owners' equity, and each accounting subject has their own characteristics.

The two level accounting is a further classification of the first level subjects, that is, the two level subjects are below the first level subjects, and the two level subjects are subordinate to the first level subjects.

Therefore, the economic contents of assets, liabilities and owners' Equity Reflected in the two level subjects are more specific and definite than those in the first level subjects.

For example, under the general classification of raw materials, two grade subjects, such as "raw materials and main materials", "auxiliary materials", "fuel" and "low value and easily consumed products", can be set according to the categories of raw materials.

The detailed classification is a further classification of the two level subjects. It is under two level subjects. Generally speaking, the subsidiary subjects are the lowest level of accounting subjects. In nature, the detailed classification subjects belong to two level subjects and first level subjects.

Compared with the two level subjects, the contents of assets, liabilities and owners' interests reflected in the subsidiary ledger subjects are more specific and more targeted.

Taking the general classification of raw materials as an example, we can also set up detailed subjects according to the varieties and specifications of the materials under the two level subjects of "raw materials and main materials".