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Organization Form Of Accounting Work

2010/12/21 15:53:00 44

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Because

enterprise

The organizational form of accounting work is different, and the specific scope of work of financial accounting institutions of enterprises is also different.

The organizational forms of enterprise accounting work include independent accounting and non independent accounting, centralized accounting and non centralized accounting, professional accounting and mass accounting.

1. independent accounting and non independent accounting

Independent accounting refers to a comprehensive and systematic accounting of the business process and results of the unit.

The unit of independent accounting is called an independent accounting unit, which is characterized by having a certain amount of capital, opening accounts independently in banks, operating independently, calculating profits and losses, having a complete account book system, and making regular reports.

Independent accounting units should set up separate accounting institutions and provide necessary accountants. If there are not many accountants, they can only set up full-time accountants.

Non independent accounting is also called reimbursement system.

Implement

Non independent accounting units are called reimbursement units.

It is allocated by the higher authorities to a certain amount of reserve funds and materials, usually filling and collation of the original vouchers, and registering the petty cash accounts and the physical accounts, regularly reimbursing the revenues and expenditures to the higher authorities, and summarizing them by superiors.

If a distributor belongs to a commercial enterprise, it belongs to a non independent accounting unit.

Non independent accounting units usually do not set up specialized accounting institutions, but they need full-time accountants to handle daily accounting affairs.

2. centralized accounting and non centralized accounting

The organization of independent accounting units can be divided into two types: centralized accounting and non centralized accounting.

Centralized accounting is the main accounting work of enterprises concentrated in the enterprise accounting institutions.

The departments and units within the enterprise usually do not make separate accounting, but only record the original economic pactions, obtain the original vouchers, fill in, examine and summarize them, and submit them regularly to the enterprise accounting department for general accounting and detailed classification accounting.

Centralized accounting can reduce accounting levels and streamline accountants, but departments and units of enterprises are not easy to make timely use of accounting data for routine examination and analysis.

Non centralized accounting is also called decentralized accounting.

Inside the enterprise

Company

It is necessary to conduct a comprehensive accounting of the economic pactions that are taking place in itself.

For example, in the industrial enterprise, the workshop set up the cost subsidiary ledger, register the production cost of the workshop and calculate the workshop cost of the finished product, and the accounting department of the factory only carries out the overall classification and accounting of the product cost according to the information submitted by the workshop.

For example, in the commercial enterprises, the detailed accounting of inventory commodities and the calculation of certain expenses are scattered in various business departments. As for the compilation of accounting statements and the work of not scattered accounting, such as material supply and marketing, cash receipts and payments, bank account receipts and payments, external settlement and settlement, etc., it is still centralized by the accounting department of enterprises.

The implementation of non centralized accounting enables all departments and units within the enterprise to understand the economic activities of their departments and units in a timely manner, which helps to analyze and solve problems in a timely manner. However, this form of organization will increase accounting procedures and accounting levels.

3. professional accounting and mass accounting

In addition to professional accounting, some enterprises in China also carry out mass accounting.

Professional accounting is done by full-time accountants.

Mass accounting is the economic accounting for workers and staff members, such as group accounting of industrial enterprises and accounting of commercial enterprises.

The specific way is to determine the accounting units, formulate accounting indicators, select the masses of accounting staff, regularly calculate the achievements and gains and losses of various economic indicators, and carry out labor competitions.

Mass accounting can enable the masses to understand the performance achieved by teams or groups in a timely manner, and arouse the enthusiasm and initiative of the masses of workers and staff members.