What accounting methods are there?

Accounting bookkeeping methods include single bookkeeping method and double bookkeeping method.

Bookkeeping method, according to the economic business (or accounting matters) of the unit, adopts specific bookkeeping symbols and uses certain bookkeeping principles (procedures and methods) to register in the account books.

Basic content:

(a) in order to standardize the accounting of small enterprises and improve the quality of accounting information, this system is formulated in accordance with the Accounting Law of People's Republic of China (PRC), the Regulations on Financial Accounting Reporting of Enterprises and other relevant laws and regulations.

(2) This system is applicable to small enterprises established in People's Republic of China (PRC) without raising foreign capital.

The term "small enterprises that do not raise funds externally" as mentioned in this system refers to small enterprises that do not publicly issue stocks or bonds and conform to the Interim Provisions on the Standards for Small and Medium-sized Enterprises formulated by the former State Economic and Trade Commission, the former State Planning Commission, the Ministry of Finance and the National Bureau of Statistics in 2003 (State Economic and Trade Small and Medium-sized Enterprises [2003] 143), excluding enterprises established in the form of individual proprietorship and partnership.

(three) small enterprises that meet the requirements of this system can conduct accounting in accordance with this system, or they can choose to implement the enterprise accounting system.

1. Small enterprises accounting according to this system cannot choose to implement the relevant provisions of the Accounting System for Business Enterprises while implementing this system; Small enterprises that choose to implement the enterprise accounting system cannot choose to implement the relevant provisions of this system while implementing the enterprise accounting system.

2. In the case that the parent company and subsidiaries in the group company belong to different scales, in order to unify accounting policies and consolidated statements, small enterprises in the group should implement the Accounting System for Business Enterprises.

3 according to the accounting system of small enterprises, if you need to publicly issue stocks or bonds, should be converted into the implementation of enterprise accounting system; If the business scale changes for three consecutive years and fails to meet the standards of small enterprises, it should be transferred to the implementation of the accounting system for commercial enterprises.