Financial Knowledge: Accounting, Accounting And Double Entry Bookkeeping.

(1) accounting subjects.

Accounting is a sign or item for classifying and accounting the specific contents of accounting objects.

With the development of business activities, the relationship between accounting elements is changing.

If we use bank deposits to purchase materials, we will use materials to put into production to form products.

The above business activities are reflected by setting up accounting subjects.

An account is a form of categorization, systematic and continuous recording of various economic activities in the accounting books according to the prescribed accounting items.

The relationship between accounting subjects and accounts is: Accounting days are the names of accounts, and accounts are set up according to accounting subjects.

It is used to record and reflect the accounting contents stipulated in accounting subjects.

The difference between the two is that accounting subjects have only specific names and corresponding accounting contents. They only classify the contents of the accounting objects, and the accounts also have certain structural forms and registration methods. They can reflect and supervise the objects of accounting continuously, systematically, categorize and synthetically in a certain period, and provide accounting information needed for economic management.

The account has a richer content than the accounting subject.

Accounts can generally be divided into two parties. Each party is divided into several columns according to actual needs, which is used to classify the registered and registered business and its accounting elements.

The format design of accounts should generally include the following contents (see Table 1-1): (1) the name of the account, that is, accounting subjects.

(2) date and summary, that is, the time and content of the occurrence of economic business.

(3) the number of certificates, that is, the source and basis of account records.

(4) increase and decrease in amount.

Cash journal in

Usually, three columns are used.

The account borrowers and lenders record the increase and decrease respectively. The balance can be divided into the initial balance and the final balance. The total sum of the current increase and the decrease in the current period is also referred to as the increase in the current period and the decrease in the current period.

The relationship between the initial balance, the increase in the current period, the decrease in the current period and the ending balance can be expressed as follows:

Ending balance = initial balance + increase in the current period - decrease in the current period.

Which side of the account records the increase, and which side records the amount of reduction is determined by the nature of the accounting method and account.

However, regardless of the bookkeeping method and the nature of the account, the increase and reduction should be recorded in the opposite direction.

If the amount of increase is recorded on the left side, the reduction amount should be recorded on the right side; otherwise, if the left side record is reduced, the right side should record the increase.

The account balance at the beginning and end of the account is a direction in which the accounting elements of each business paction caused by the occurrence of financial pactions are increased or reduced, and records are recorded in two or more than two accounts at the same amount.

(three) double entry bookkeeping.

Double entry bookkeeping is a scientific bookkeeping method. Under the double entry bookkeeping system, the account system is complete. It can record the changes of accounting elements caused by economic activities in two or more than two accounts. It can comprehensively and systematically reflect the origin and development of economic business.

Double entry bookkeeping method is divided into debit and credit bookkeeping, increase or decrease accounting method.

。

At present, enterprises and institutions use the debit and credit bookkeeping method.

The accounting method of borrowing and lending is based on the accounting identity of "assets = Liabilities + owners' equity".

In this accounting identity, the asset elements are listed on the left side of the equal sign, and the liabilities and owners' equity are listed on the right side of the equal sign, and the total number of the left and right sides is always equal, that is to say, keep balance.

For asset class accounts and expense accounts, the amount of debits recorded increases, the amount of credits recorded or the amount of credits pferred; the credit and owner's equity accounts, income account credits increased, debit records reduced or pferred.

The following conclusions can be drawn from the specific structure of various accounts.

1, debit and credit accounts for small loans and loans, representing accounts to record changes in the number of economic services, of which the left side is borrowed, the right side is the loan.

2. The end balance of various accounts should generally be in line with the increase in records: the beginning and end balances of asset accounts are at lenders, liabilities and owners' equity at the beginning and end of the balance.

Using the debit and credit bookkeeping method to record changes in economic operations, the accounting rules used are: "if there is borrowing, there will be loans, and loans will be recommended."

[case 1] the money borrowed by a company will be 100 thousand yuan deposit bank.

To start the business, we should first identify the two accounting elements involved, namely liabilities and assets; secondly, make sure that all the two accounting elements are incremental; then re determine the accounts involved, namely the "bank deposit" account and the "short-term loan" account; finally, we further confirm that the debtor should be credited to the account.

Borrow: bank deposit 100000

Loan: short-term borrowing 100000

For more information, please pay attention to the world clothing shoes and hats and Internet cafes.