7 methods of accounting

1. Setting accounting subjects Setting accounting subjects is a method of accounting for the specific content classification of accounting objects.

The so-called accounting subjects are items that classify and calculate the specific contents of accounting objects.

To set up accounting subjects is to stipulate these items in advance when designing the accounting system, and then open accounts in the account books based on them, record various economic businesses in a classified and continuous manner, and reflect the increase in various accounting elements caused by the occurrence of each economic business.

minus changes and results, providing various types of accounting indicators for economic management.

2. Double-entry accounting Double-entry accounting is an accounting method that is symmetrical to single-entry accounting.

The characteristic of this method is that equal amounts must be credited to two or more relevant accounts at the same time for each economic transaction.

Through the corresponding relationship between accounts, you can understand the ins and outs of relevant economic business content; through the balancing relationship between accounts, you can check whether the records of relevant business are correct.

3. Fill in the audit voucher. The accounting voucher is a written certificate that records economic business and clarifies economic responsibilities. It is the basis for registering account books.

Vouchers must be reviewed by the accounting department and relevant departments.

Only accounting documents that have been reviewed and deemed correct can be used as the basis for accounting.

Filling in and reviewing accounting vouchers not only provides true and reliable data for economic management, but is also an important aspect of accounting supervision.

4. Registration books Account books are books used to record various economic businesses comprehensively, continuously and systematically, and are an important tool for preserving accounting data.

Registering the account book is to record the brokerage business with accounting vouchers in a sequential and classified manner into various accounts set up in the relevant books.

Registration books must be based on vouchers and must be closed and reconciled regularly to provide complete and systematic accounting data for the preparation of accounting statements.

5. Cost calculation Cost calculation refers to a specialized method that collects and allocates various expenses incurred according to certain objects during the production and operation process, and determines the total cost and unit cost of the object.

Through cost calculation, the purchase cost of materials, production cost and sales cost of products can be determined. It can reflect and supervise whether various expenses incurred in the production and operation process are saved or overspended, and determine the operating profits and losses of the enterprise accordingly.

6. Property inventory Property inventory refers to a method of keeping the accounts consistent by counting physical objects and checking accounts.

Through property inventory, we can find out the custody and use of various property materials and monetary funds, as well as the settlement of current accounts, and supervise the safety and rational use of all types of property and materials.

7. Preparation of accounting statements. Accounting statements are prepared regularly based on account book records and comprehensively reflect the financial status, operating results and costs of enterprises and administrative institutions at specific points in time (month-end, quarter-end, year-end) and certain periods (month, quarter, year).

Written documentation of fees, etc.

Extension information Accounting is the basis of accounting work. Accounting must comply with the "Accounting Law of the People's Republic of China and the State Council" and the provisions of relevant financial systems, comply with the requirements of relevant accounting standards and accounting systems, and strive to ensure that accounting information is true, correct and complete.

, to ensure the quality of accounting information.

The "Accounting Law of the People's Republic of China and the State Council" clearly stipulates that the following matters must go through accounting procedures and conduct accounting calculations: 1. Receipt and payment of money and securities.

2. The sending, receiving, increasing, decreasing and using of property.

3. The occurrence and settlement of claims and debts.

4. Increase or decrease of funds and revenue and expenditure of funds.

5. Calculation of income, expenses and costs.

6. Calculation and processing of financial results.

7. Other matters that require accounting procedures and accounting.

Functions of accounting 1. The accounting function of modern accounting is not only the post-event reflection of economic activities, but also includes ex-ante accounting, in-process accounting and ex-post accounting.

2. The main forms of ex-ante accounting are prediction, participation in planning, and participation in decision-making.

3. The main form of interim accounting is intervention in economic activities.

4. The main forms of post-event accounting are accounting, reimbursement and accounting.