Traditional Culture Encyclopedia - Traditional stories - What are the accounting method systems?
What are the accounting method systems?
1, set up an account, mainly to classify and supervise the specific contents of accounting.
2. Double-entry bookkeeping refers to the method of registering every economic business that occurs in an enterprise.
3. Fill in the audit voucher and register the accounting books. Filling in the audit voucher refers to a special method to check whether the economic business is legal and reasonable, and to ensure that the accounting records are correct and complete, and classify the audited accounting vouchers into the accounting books as the basis.
4. Cost calculation is a method of collecting and distributing various expenses in the process of production and operation according to an object, so as to determine the total cost and unit cost of each object.
5, property inspection, refers to the physical inventory and check the accounts, to find out whether the property and materials are consistent with the actual situation.
6. Compiling accounting statements is a method to reflect the economic activities of enterprises in a specific form.
Introduction to accounting:
The so-called accounting is to unify various useful economic businesses of an enterprise into monetary units, and provide economic information reflecting the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, accounting and reimbursement.
Accounting is an economic management activity that takes money as the main unit of measurement and uses special methods to continuously, systematically and comprehensively reflect and supervise the economic activities of enterprises, institutions or other economic organizations. Specifically, accounting is to check and supervise the economic activities of an entity and provide accounting information to relevant parties.
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