Accounting entries accounting content of what is stipulated

Accounting account accounting object of the specific content of the classification of accounting items;

1. Accounting account is in order to continuously, systematically and comprehensively account for and supervise the economic activities caused by the increase or decrease of the various elements of accounting changes, it is necessary to accounting object of the specific content of the classification of science in accordance with its different characteristics and requirements of economic management, and in advance to determine the name of the classification of the project, the provisions of the accounting content. The content of its accounting.

2. The object of accounting is the content of accounting to reflect and supervise, that is, the object of accounting to reflect and supervise, under the socialist system, is the movement of funds in the process of social reproduction.