Lectures On Accounting Fundamentals Two - Common Accounting Subjects Set Up

1. Setting up the principles of accounting subjects. Generally speaking, the following principles should be followed when setting up accounting subjects: 1. The setting of accounting subjects should fully reflect the accounting objects of enterprises.

In order to comprehensively and systematically reflect the changes in assets, liabilities and owners' equity caused by various economic activities of enterprises, and to fully reflect the state and results of enterprise capital movements, we must comprehensively and scientifically define the specific contents of accounting objects and set up corresponding accounting subjects.

The subjects are not only distinct from each other, but also have distinct boundaries, and they are linked to each other to form a complete system.

To set up accounting subjects, we should take into account the needs of macro regulation and micro decision-making. 2

On the one hand, we should give full consideration to the requirements of the state for macro control and comprehensive balance. On the other hand, we must meet the needs of business management and decision making, and combine unity with flexibility.

When we set up accounting subjects, we should make sure that the names of accounting subjects are accurate, concise, and easy to understand, so that they can be used correctly.

It is necessary to set up the accounting subjects in 3. It is convenient for bookkeeping and auditing, and can meet the requirements of the modernization of accounting technology. According to the characteristics of the electronic computers, a fixed code is applied to the accounting subjects.

The accounting items currently used by industrial enterprises in China are regulated by the Ministry of finance.

This will enable enterprises to provide uniform accounting information, and facilitate statistics and analysis.

Without violating the provisions of the plan, financial and statistical system, and without affecting the requirements of accounting and the summary of accounting statements, enterprises may, according to the specific circumstances, submit the necessary increase, merger and reduction according to the approval of the competent authorities.

Two, commonly used accounting table, in order to facilitate the use of accounting subjects and ensure that accounting work is carried out normally and in a timely manner, a unified accounting table is often prescribed by the accounting system of related industries for common accounting subjects.

Table 1 and table 2 are the accounting items (60) and the first class accounting items of industrial enterprises (65), which are uniformly formulated by the Ministry of finance.

For those enterprises and institutions that need to increase or supplement or consolidate the unified accounting subjects, they should be appropriately adjusted on the basis of the unified accounting statement, and then be compiled into an account list. This will help the vast number of accountants to check at any time in the accounting work.

Three, the accounting number, the number of accounts and the number of accounts are commonly used as "numbering numbers". Generally, three or four digits are used as the number of each accounting subject. Each number is the number of each accounting subject, and each digit has a specific meaning.

The first digit from left to right represents the main category of accounting subjects (1).

For example, the asset class is represented by 1, the 2 represents the liability class, and the 3 represents the owner equity class.

The 2 digit second digit and third digit numbers represent the internal serial number of each class, such as the three digit number of the asset class number.

It represents money, and 2 represents stock.