What accounting methods are there?

In the daily work of accountants, according to the different ways of economic business registration, two bookkeeping methods can be adopted, namely, single bookkeeping method and double bookkeeping method.

What is a single bookkeeping method?

Generally, the single bookkeeping method only records simple matters such as cash receipts and payments. Its characteristic is that the procedure of registering an account is relatively simple. However, when using the single bookkeeping method, the setting and recording of accounts can not fully reflect the ins and outs of economic business, so it is very difficult to check the accuracy of account records. Single bookkeeping method for small-scale and small-business enterprises, this method can also record the accounts clearly. However, for large-scale enterprises with more business, double-entry bookkeeping is still recommended.

What is the second-round exam bookkeeping method?

Double entry bookkeeping is a bookkeeping method in which each economic transaction is registered in two or more related accounts at the same time according to the same amount, and the results of fund movement changes are systematically reflected. The theoretical basis of double entry bookkeeping is "assets = liabilities+owners' equity". There are many kinds of double-entry bookkeeping methods, but China is used to debit and credit bookkeeping, increase and decrease bookkeeping and receipt and payment bookkeeping.

1. Debit bookkeeping method.

When the debit and credit bookkeeping method is adopted, as long as the economic business occurs, the debit and credit must be recorded in the account, and the amount recorded by both borrowers and borrowers must be equal. Debit bookkeeping At the end of bookkeeping, the sum of debits must be equal to the sum of credits.

2. Receipt and payment bookkeeping method

Taking "receipt" and "payment" as bookkeeping symbols, the actual money received and paid in the current period is recognized as the current income and expenditure.

3. Increase or decrease bookkeeping method

Take "increase" and "decrease" as bookkeeping symbols, and "capital occupation = source of funds" as bookkeeping basis.