What is the meaning of accounting

The meaning of accounting: Accounting refers to the process of economic accounting and supervision of accounting vouchers, financial books, and financial statements in accordance with the Accounting Law, Budget Law, and Statistics Law.

It is a kind of economic management work that uses currency as the main unit of measurement and uses special methods to calculate and supervise the economic activities of a unit.

Our country has had dedicated accounting officials since the Zhou Dynasty, responsible for tax revenue, monetary expenditures and other financial work, and conducting monthly calculations and annual meetings.

That is to say, monthly scattered calculations are called "calculations", and total annual calculations are called "meetings". The two together form "accounting".

Expanded information Accounting objects: Accounting objects refer to the content of accounting and supervision, specifically economic activities that can be expressed in currency in the process of social reproduction, that is, capital movement or value movement.

Basic characteristics of accounting: 1. Accounting is an economic management activity.

2. Accounting is an economic information system.

3. Accounting uses currency as the main unit of measurement.

4. Accountants have the basic functions of accounting and supervision.

5. Accounting uses a range of specialized methods.