What are the types of accounting? What is financial accounting? Cost accounting?

Finance and accounting are two different posts, which are not separated in general enterprises and are collectively called accounting.

1 .. Accounting generally includes: accounting, cashier, custody and other positions.

2 accounting is divided into industrial, commercial, construction, development, catering, tourism and other enterprise accounting and administrative institutions budget accounting.

3. Accounting is generally divided into management, supervisor, procurement, production, cost, transaction and other accounting positions according to the internal work department of the enterprise, or accounting positions such as general ledger, bookkeeping and auditing according to the work content.

These internal classifications should be arranged according to the company's nature and business scale, and some can be set up separately, some can be merged, and some can be completed by one person.

Cost accounting can be classified according to different signs.

According to the classification of cost accounting system, it can be divided into actual cost system, standard cost system and estimated cost system.

(1) actual cost system. The actual cost system is a cost accounting system that calculates the cost according to the actual expenditure.

(2) Standard cost system. The standard cost system is a cost system based on the pre-established product standard cost, which compares the actual output standard cost with the actual cost, and records and analyzes the cost difference.

(3) Cost estimation system. The estimated cost system is an incomplete cost accounting system that has been used in history. The unit product cost is estimated in advance before the product is produced, so as to determine the selling price, and then the estimated cost of the calculated actual output is compared with the actual cost in the account through double entry bookkeeping, so as to correct the estimated cost.

According to the classification of cost calculation modes, it can be divided into complete cost calculation mode and variable cost calculation mode.

(1) full cost calculation mode. Total cost calculation mode, also called "absorbed cost" calculation mode, is a calculation mode that absorbs all manufacturing costs including variable costs and fixed costs into product costs according to the traditional cost concept, and is used to evaluate inventory and determine the cost of sold products.

(2) Variable cost calculation mode. Variable cost calculation mode refers to a cost calculation method in which the product cost only includes variable manufacturing cost but not fixed manufacturing cost.

Cost accounting is difficult, but it is practical.