What are the methods of accounting?

Question 1: What are the accounting methods used in China's various economic units in the form of accounting accounting form of accounting

Generally, there are the following five: 1. Journal vouchers accounting form;

2. Accounts summary statement accounting form;

3. Multi-column journal accounting form;

4. Summary of the journal vouchers accounting form;

5. journal general ledger accounting form; 6. general journal accounting form

Question 2: What are the specialized methods of accounting? How are they related? Under the traditional manual bookkeeping procedures, the various methods of accounting mainly include: setting up accounting entries and accounts, double-entry bookkeeping, filling out and reviewing vouchers, setting up and registering books, costing, property inventory and preparation of accounting statements.

1. Set up the accounting subjects and accounts. According to the different characteristics of the specific content of the accounting object and the different requirements of economic management, choose a certain standard for classification, and according to the requirements of the classification of accounting, and gradually open the corresponding accounts.

2. Double-entry bookkeeping. Double-entry bookkeeping is for each economic operation, are in equal amounts at the same time in two or more than two related accounts to record the method.

3. Fill out and review vouchers. For the economic operations that have occurred, must be filled out by the operator or unit of the original voucher, and signed and stamped. All original vouchers should be reviewed by the accounting department and other relevant departments, and according to the original vouchers after the audit to prepare vouchers, as the basis for registering the books.

4. Set up and register books. According to fill out and audit the vouchers, in the books of account for a comprehensive, continuous, systematic records.

5. Costing. Should be credited to a certain object of all the costs for the collection, calculation, and determine the total cost of each object and unit cost.

6. Property inventory. Through the physical inventory, the reconciliation of current accounts to check the actual amount of property and funds.

7. Preparation of accounting statements. According to the data recorded in the books of account, using a certain form, generalized, comprehensively reflect the process and results of economic activities in a certain period of time.

Accounting methods are interrelated and complementary, constituting a complete system of accounting methods. In the occurrence of economic operations, first of all, according to the content of economic operations to obtain or fill out accounting documents and review; at the same time in accordance with the accounting section of the classification of economic operations, and the opening of accounts in the books of account, according to the audit of the vouchers, the use of double-entry bookkeeping method of registering the books of account; production and operation of the process of the costs incurred in the production and operation of the various costs that need to be determined for the cost of the economic operations for the costing, according to the original documents in the process of costing. Costing process of the original documents, the preparation of vouchers and register books; vouchers, books and other accounting records to carry out a property inventory, to ensure the correctness of the books of records; according to the verified books of information to prepare accounting statements.

Question 3: What are the accounting methods? Accounting methods, refers to a variety of technical methods used to engage in accounting work, generally including accounting methods, accounting analysis methods and accounting inspection methods. Accounting methods are the most basic accounting methods, this courseware mainly introduces accounting methods.

The main methods of accounting are as follows:

(a) Setting up accounts

Setting up accounts is a specialized method of categorizing and supervising the specific content of accounting. Because the specific content of the accounting object is complex and varied, to systematically account for it and regular supervision, it is necessary to carry out scientific classification of economic operations, in order to separate categories, continuous records, in order to obtain a variety of different nature, in line with the management of the information and indicators needed.

(B) double-entry bookkeeping

Double-entry bookkeeping refers to the occurrence of each economic operation, in equal amounts, at the same time in two or more than two interlinked accounts for registration of a bookkeeping method. The use of double-entry bookkeeping method can fully reflect the ins and outs of each economic operation, and can prevent errors and facilitate the checking of the correctness and completeness of the book records, is a more scientific bookkeeping method.

(C) fill out and audit vouchers

Accounting vouchers are records of economic operations, clear economic responsibility, as the basis for bookkeeping written evidence. Correctly filled out and audited accounting vouchers, is the basis for accounting and supervision of economic activities, financial income and expenditure, is a prerequisite for good accounting work.

(D) registration of accounting books

Registration of accounting books referred to as bookkeeping, is based on the audit of the accounting vouchers in the books of classification, continuous, complete records of the economic pieces of business, in order to provide complete and systematic records of economic operations, in order to provide complete and systematic accounting information for economic management. Bookkeeping records are important accounting information, is an important basis for accounting analysis, accounting inspection.

(E) costing

Costing is in accordance with a certain object collection and distribution of various costs incurred in the process of production and operation, in order to determine the total cost of the object and unit cost of a specialized method. Product cost is a comprehensive reflection of the production and management activities of an important indicator. Correctly costing, you can assess the production and operation process of the level of expenditure, but also to determine the profit and loss of the enterprise and the development of the basis of the product price. And for the enterprise to make business decisions, provide important data.

(F) property inventory

Property inventory refers to the inventory of physical goods, check the accounts to identify the actual amount of property and materials in a specialized method. Through the property inventory, you can improve the correctness of accounting records to ensure that the accounts match. At the same time, you can also find out the custody and use of property and materials and the implementation of a variety of settlement payments, so that the backlog or damaged materials and overdue payments, take timely measures to clean up and strengthen the management of property and materials.

(VII) Preparation of accounting statements

Preparation of accounting statements is in the form of a specific form, regularly and generally reflect the economic activities of enterprises, administrative institutions and results of a specialized method. Accounting statements are mainly based on the records in the books of accounts, after a certain form of processing and organizing a complete set of accounting indicators, used to assess and analyze the implementation of financial plans and budgets, as well as the preparation of the next period of financial and budgetary basis.

The above seven methods of accounting, although each has a specific meaning and role, but not independent, but interlinked, interdependent, and constrained each other. They constitute a complete system of methods. In accounting, these methods should be correctly applied. Generally after the occurrence of economic operations, according to the prescribed procedures to fill out and review the vouchers, and the application of double-entry bookkeeping method in the relevant books of registration; a certain period of time at the end of the production and operation process of the costs incurred for costing and property inventory, in the books, accounts, accounts, accounts in line with the basis of the preparation of accounting statements based on the records of the books.

The accounting procedure is shown below.

Question 4: What are the methods of accounting? The main methods of accounting: one, set up accounts two, double-entry bookkeeping three, fill out and review vouchers four, register accounting books five, costing six, property inventory seven, the preparation of accounting statements Setting up accounts Setting up accounts is a specialized method of accounting for the specific content of the classification of accounting and supervision. Because the specific content of the accounting object is complex and varied, to systematically account for its regular supervision, it is necessary to carry out scientific classification of economic operations, in order to separate categories, continuous records, in order to obtain a variety of different nature, in line with the management of the information and indicators needed. Double-entry bookkeeping Double-entry bookkeeping refers to a bookkeeping method in which each economic operation occurs in equal amounts and is registered in two or more interrelated accounts at the same time. The use of double-entry bookkeeping method can fully reflect the ins and outs of each economic operation, and can prevent errors and facilitate the checking of the correctness and completeness of the bookkeeping records, is a more scientific method of bookkeeping. Fill out and audit vouchers Accounting vouchers are written proofs that record economic operations, clarify economic responsibilities, and serve as the basis for bookkeeping. Correctly filling out and reviewing accounting vouchers is the basis for accounting and supervising the financial income and expenditure of economic activities, and is the prerequisite for good accounting work. Registration of accounting books Registration of accounting books referred to as bookkeeping, is based on the audit of the accounting vouchers in the books of classification, continuous, complete records of the economic pieces of business, in order to provide complete and systematic records of economic operations for economic management, in order to provide complete and systematic accounting information for economic management. Bookkeeping records are important accounting information, is an important basis for accounting analysis, accounting inspection. Costing Costing is in accordance with a certain object collection and distribution of various costs incurred in the process of production and operation, in order to determine the total cost of the object and the unit cost of a specialized method. Product cost is a comprehensive reflection of the production and operation activities of an important indicator. Correctly costing, you can assess the production and operation process of the level of expenditure, but also to determine the profit and loss of the enterprise and the development of the basis of the product price. And for enterprises to make business decisions, provide important data. Property Inventory Property inventory is a specialized method of identifying the actual amount of property and materials by taking stock of the physical goods and checking the accounts. Through the property inventory, can improve the correctness of accounting records, to ensure that the accounts match. At the same time, it can also identify the custody and use of property and materials, as well as the implementation of various settlements, in order to take timely measures to clean up and strengthen the management of property and materials for backlogged or damaged materials and overdue payments. Preparation of accounting statements The preparation of accounting statements is a specialized method of reflecting the situation and results of the economic activities of enterprises and administrative institutions on a regular and general basis in the form of specific tables. Accounting statements are mainly based on the records in the books of accounts, after a certain form of processing and organizing to produce a complete set of accounting indicators, used to assess and analyze the implementation of financial plans and budgets, as well as the preparation of the next period of financial and budgetary basis. The above seven methods of accounting, although each has a specific meaning and role, but is not independent, but interlinked, interdependent, each other constraints. They constitute a complete system of methods. In accounting, these methods should be correctly applied. Generally after the occurrence of economic operations, in accordance with the prescribed procedures to fill out and review the vouchers, and the application of double-entry bookkeeping method in the relevant books of accounts; a certain period of time at the end of the production and operation of the process of the costs incurred in the costing and property inventory, in the books, accounts, accounts, accounts in line with the basis of the preparation of accounting statements based on the records of the books of accounts. Analysis and utilization of accounting data The analysis and utilization of accounting data is to analyze and compare the economic indicators reflected in the accounting data, determine the differences, analyze the reasons, and further improve the level of enterprise economic management. The above various specialized methods is a complete system, is interlinked, closely integrated. Must be a ring close to a ring, in order to ensure the smooth progress of the accounting work. Editorial conditions 1, apply for general taxpayers, the tax bureau let you in accordance with the commercial application, which is related to the accounting method. If you are in accordance with the method of commercial accounting, you should apply for commercial general taxpayers. 2, industrial accounting revenue, cost accounting methods, steps: (1) the audit of production costs and expenses. (2) Determine the costing object and cost items, open the product cost ledger. (3) Allocation of factor costs. Summarize the incurred elemental costs and prepare various elemental ...... >>

Question 5: What are the methods of accounting? Glad to answer your question:

Accounting accounting methods, also known as accounting account handling procedures or accounting organization procedures, refers to the combination of accounting vouchers, accounting books, accounting statements. Including the types of accounting vouchers and books, format, accounting vouchers and books of contact between the method, there are original vouchers to the preparation of vouchers, the registration of detailed ledgers and general ledgers, the preparation of accounting statements of the work and methods, and so on.

Its establishment is determined by a variety of factors, the formation of different account handling procedures, in our country, the common account handling procedures are

1. bookkeeping vouchers account handling procedures;

2. Summary of bookkeeping vouchers account handling procedures;

3. summary statement of accounts account handling procedures.

I hope to adopt.

Question 6: What are the methods of accounting? What is the connection between them? The main set of accounting accounts and accounts, double-entry bookkeeping, filling and reviewing vouchers, registering books, costing, property inventory and preparation of financial statements seven methods. The process of filling out vouchers, registering books of accounts to use double-entry bookkeeping, costing methods, in accordance with the classification of accounting records; the preparation of statements before the property inventory. This is the relationship between the various types of accounting.

Question 7: What are the methods of accounting? What is the connection between them? Accounting Methods:

1 Setting up of Accounts and Accounts

2 Double Entry Bookkeeping

3 Filling and Reviewing of Vouchers

4 Registering of Accounts

5 Cost Calculation

6 Inventory of Property

7 Preparation of Financial Statements.

Filling and reviewing vouchers, registering books and preparing financial statements is the basic process and means of reflecting accounting information, while setting up accounting entries, double-entry bookkeeping, cost

cost calculations, property inventory is for the completion of vouchers to fill in the books of registration, the preparation of statements of service. The process of filling out vouchers, registering the books of accounts to use double-entry bookkeeping,

costing methods, in accordance with the classification of accounting records; the preparation of statements before the property inventory; this is the relationship between the various accounting methods.

Question 8: What are the accounting systems 5 marks I. The accounting year adopts the calendar year system, since the calendar year from January 1 to December 31 for an accounting year.

ii. The debit and credit method of bookkeeping is adopted and the accrual basis of accounting is used.

iii. The monetary unit used for bookkeeping is the local currency, and vouchers, books of accounts and statements are written in legal tender.

iv. Accounting subjects: According to the national industry management departments and industry associations to develop the "enterprise accounting system" (the Ministry of Finance issued by the real estate development enterprise accounting system), combined with the actual situation of the company's accounting system and the accounting subjects.

V. Accounting staff to leave, must be clear handover procedures, and indicate the date of handover, by the supervisor to supervise the handover, and by the handover of the two signatures, not in accordance with the provisions of the clear handover procedures of the financial staff shall not leave.

VI. Accounting statements: According to the "real estate development enterprise accounting system" and the board of directors of the Group's accounting statement format and fill in the time, the number of copies of the implementation. Accounting statements prepared by the accountant in charge and reported once a month, accounting statements must be reported by the manager of the Finance Department, the general manager of the Finance Department, after review and seal to the general manager, and reported to the relevant departments.

VII.

1. accounting documents: the use of homemade original documents and foreign original documents of two kinds;

2. financial staff for accounting matters must fill out or obtain original documents, and according to the audit of the original documents prepared by the vouchers, accounting, cashier bookkeeping, must be signed on the vouchers;

3. the company's unified use of debit and credit double-entry bookkeeping;

4. > 4. Accounting vouchers custody period of 15 years, the custody period expires when the need to destroy, must be listed, reviewed by the leadership, reported to the higher authorities for approval before destruction.

VIII.

1. Other: all accounting vouchers, books, statements and other accounting records must be based on the actual occurrence of economic operations for registration, to achieve complete procedures, concise summary, complete, accurate and timely. The relevant accounting methods, before and after it must be consistent, not arbitrary changes;

2. The company's property, should be the actual cost accounting, regardless of whether the market price changes, generally do not adjust the book value;

3. Delineate the boundaries of the capital expenditures and revenue expenditures, and can not be confused with each other;

4. Establishment of the content of the auditing system, the receipt and payment of money, debt obligations and liquidation of economic operations. Occurrence and liquidation of economic operations, there should be a clear economic responsibility, there are legal documents, and by the authorized personnel to review the visa;

5. Accounting, according to the specific circumstances of the real estate development enterprises, the main items are: monetary assets and current accounts, inventories, fixed assets, development costs and overhead, operating income and profits, and the accounting of invested capital.

IX.

1. Accounting vouchers, books of accounts set up and use of accounting entries: the development of original vouchers, fill in, get, are in accordance with the basic requirements of the implementation of the vouchers, vouchers, including receipt vouchers and payment vouchers, should be filled out in accordance with the basic requirements and visas, according to the accounts and file and keep it well;

2. vouchers issued to the outside world, we must keep the stubs for inspection;

3. Not yet used important blank vouchers (checkbook, cash receipts, etc.) to be properly stored, strict responsibility for collocation;

4. For the manual recording of wrong vouchers, can be corrected by underlining the method or another voucher, for the computer recording of the wrong account, to fill out a separate voucher to correct.

5. Setting up books:

Cash and bank journals (stapled and computerized)

Foreign currency and bank journals (stapled and computerized)

Various types of detailed ledgers (including multi-column ledgers)

General ledger

6. Accounting vouchers, accounting books, accounting statements, accountant's reports, etc. must be properly preserved or destroyed according to relevant regulations. Must be properly preserved or destroyed in accordance with the relevant provisions.

Question 9: What are the contents of accounting methods? The main methods of accounting: one, set up accounts two, double-entry bookkeeping three, fill out and audit vouchers four, register accounting books five, costing six, property inventory seven, the preparation of accounting statements The main methods of accounting are as follows: Set up accounts Set up accounts is a specialized method of accounting for the specific content of the classification of accounting and supervision. Because the specific content of the accounting object is complex and varied, to systematically account for and regularly monitor, it is necessary to carry out scientific classification of economic operations, in order to separate categories, continuous records, in order to obtain a variety of different nature, in line with the management of the information and indicators needed. Double-entry bookkeeping Double-entry bookkeeping refers to a bookkeeping method in which each economic operation occurs in equal amounts and is registered in two or more interrelated accounts at the same time. The use of double-entry bookkeeping method can fully reflect the ins and outs of each economic operation, and can prevent errors and facilitate the checking of the correctness and completeness of the bookkeeping records, is a more scientific method of bookkeeping. Fill out and audit vouchers Accounting vouchers are written proofs that record economic operations, clarify economic responsibilities, and serve as the basis for bookkeeping. Correctly filling out and reviewing accounting vouchers is the basis for accounting and supervising the financial income and expenditure of economic activities, and is the prerequisite for good accounting work. Registration of accounting books Registration of accounting books referred to as bookkeeping, is based on the audit of the accounting vouchers in the books of classification, continuous, complete records of the economic pieces of business, in order to provide complete and systematic records of economic operations for economic management, in order to provide complete and systematic accounting information for economic management. Bookkeeping records are important accounting information, is an important basis for accounting analysis, accounting inspection. Costing Costing is in accordance with a certain object collection and distribution of various costs incurred in the process of production and operation, in order to determine the total cost of the object and the unit cost of a specialized method. Product cost is a comprehensive reflection of the production and operation activities of an important indicator. Correctly costing, you can assess the production and operation process of the level of expenditure, but also to determine the profit and loss of the enterprise and the development of the basis of the product price. And for enterprises to make business decisions, provide important data. Property Inventory Property inventory is a specialized method of identifying the actual amount of property and materials by taking stock of the physical goods and checking the accounts. Through the property inventory, can improve the correctness of accounting records, to ensure that the accounts match. At the same time, it can also identify the custody and use of property and materials, as well as the implementation of various settlements, in order to take timely measures to clean up and strengthen the management of property and materials for backlogged or damaged materials and overdue payments. Preparation of accounting statements The preparation of accounting statements is a specialized method of reflecting the situation and results of the economic activities of enterprises and administrative institutions on a regular and general basis in the form of specific tables. Accounting statements are mainly based on the records in the books of accounts, after a certain form of processing and organizing to produce a complete set of accounting indicators, used to assess and analyze the implementation of financial plans and budgets, as well as the preparation of the next period of financial and budgetary basis. The above seven methods of accounting, although each has a specific meaning and role, but is not independent, but interlinked, interdependent, and constrained each other. They constitute a complete system of methods. In accounting, these methods should be correctly applied. Generally after the occurrence of economic operations, in accordance with the prescribed procedures to fill out and review the vouchers, and the application of double-entry bookkeeping method in the relevant books of accounts; a certain period of time at the end of the production and operation of the process of the costs incurred in the costing and property inventory, in the books, accounts, accounts, accounts in line with the basis of the preparation of accounting statements based on the records of the books of accounts. Analysis and utilization of accounting data The analysis and utilization of accounting data is to analyze and compare the economic indicators reflected in the accounting data, determine the differences, analyze the reasons, and further improve the level of enterprise economic management. The above various specialized methods is a complete system, is interlinked, closely integrated. Must be a ring close to a ring, in order to ensure the smooth progress of the accounting work