Financial accounting method

Financial accounting is a technical method to record economic business in accounts according to accounting vouchers and using certain accounting symbols and accounting rules.

In order to check the accounting elements, reflect and supervise the economic activities of enterprises, cashiers need to set up accounting subjects according to certain principles and open accounts according to accounting subjects, and adopt certain types of double-entry bookkeeping? .

1, debit and credit bookkeeping method? The double-entry bookkeeping method, which takes "debit" and "loan" as bookkeeping symbols, and "there must be a loan if there is a loan, and the loan must be equal" as bookkeeping rules, is a common bookkeeping method in the world.

2. cash accounting method's double-entry bookkeeping method with "receipt and payment" as the bookkeeping symbol is a double-entry bookkeeping method developed on the basis of China's traditional cash accounting method, which has been discontinued.

3. Increase or decrease the bookkeeping method? In the 1960s, China's commercial system adopted a double-entry bookkeeping method with "increase" and "decrease" as bookkeeping symbols, which has been discontinued.

Introduction to bookkeeping methods:

The current tax accounting in China adopts the "debit and credit bookkeeping method". This is a bookkeeping method that takes tax authorities as the accounting subject, tax fund activities as the accounting subjects, "debit" and "loan" as the accounting symbols, and reflects the movement changes of tax funds by using the double-entry bookkeeping principle. Its accounting subjects are divided into two categories: source of funds and occupation of funds.

All its accounts are divided into "Debit" and "Credit". Debit records the increase of capital occupation and the decrease of capital source, while Credit records the decrease of capital occupation and the increase of capital source.

The bookkeeping rule of tax accounting is: every tax business must be credited to the debit of one account and the credit of another account, or the debit (or credit) of one account and the credits (or debits) of several accounts occur at the same time according to the same amount, that is, "if there is a loan, there must be a loan, and the lending must be equal".