What are the similarities and differences between financial enterprise accounting and industrial enterprise accounting methods?

The differences between industrial accounting and commercial accounting mainly include the following aspects.

First, the account set is different.

In order to calculate the production cost of products, industrial accounting must set up such subjects as production cost, manufacturing cost and auxiliary production cost. There is no production link in accounting, so it is not necessary to set up these subjects.

Second, the differences in inventory accounting methods.

The cost accounting methods of industrial accounting products include variety method, batch method and step method. As far as the cost carry-over method is concerned, the distribution methods of industrial accounting between products and finished products include excluding product cost method, quota method with product cost method, equivalent output method and so on.

Inventory cost accounting methods mainly include planned cost method and actual cost method. The cost accounting methods of inventory accounting include sales price accounting method and actual cost method.

Third, the capital movement (circulation) is different.

Capital circulation of industrial enterprises: monetary fund-material fund-production fund-finished product fund-monetary fund (value-added currency);

Capital circulation of commercial enterprises: monetary fund-reserve fund-monetary fund (value-added currency).

Business accounting work content:

First, check the original document.

1, foreign original voucher. Vouchers obtained by the business manager from other units when the business occurs or is completed, such as supplier invoices, bank payment notices, etc.

2. Self-made original vouchers. Vouchers made by the unit and filled in by relevant departments or personnel, such as material receipts, requisition lists, payroll, receipts, sales invoices, cost calculation sheets, etc.

Second, fill in accounting vouchers

You can summarize similar original vouchers before the end of the month and fill in accounting vouchers, or you can fill them at any time. But don't reverse the time order. Make accounting entries according to the bookkeeping rules of paying back the loan and balancing the loan.

Third, compound.

That is, check the accounts for errors.

Fourth, bookkeeping.

According to accounting vouchers, the necessary account books of small-scale companies include: cash account book, bank journal, general ledger and three-column subsidiary ledger.