Traditional Culture Encyclopedia - Traditional customs - Five accounting methods

Five accounting methods

The main contents of accounting methods generally include accounting methods, accounting analysis methods, accounting methods, accounting forecasting methods, accounting decision-making methods and accounting control methods.

1, accounting method. It also includes a series of specific methods such as setting up accounts, double-entry bookkeeping, filling in audit vouchers, registering account books, cost calculation, property inspection, and preparing financial reports.

2. Accounting analysis methods. Generally, it is carried out according to the following procedures: selecting projects and defining objects; Understand the situation and collect information; Organize data, analyze and study; Grasp the key points and draw a conclusion. The commonly used analysis methods are index comparison, factor comparison, ratio analysis and trend analysis.

3. accounting check method. It can be carried out by inspection, review and analytical review.

4. Accounting forecasting methods. The contents mainly include: ① fund forecast; ② Sales forecast; ③ Cost forecast; (4) Profit forecast; ⑤ Price forecast; ⑥ Prediction of financial status and comprehensive economic benefits.

5. Accounting decision-making methods. The process by which accountants make and choose an activity plan to solve the problems in the process of enterprise capital movement and seize the opportunity.

6. Accounting control methods. Specifically, accounting control refers to the management activities that accountants (departments) guide, organize, supervise and restrain the fund movement (or daily financial activities and cash flow) through financial regulations, financial systems, financial quotas and financial planning objectives to ensure the realization of financial planning (objectives).