2. General accounting principles are the guiding ideology of accounting work and the standard to measure the success or failure of accounting work. There are thirteen general principles of accounting, which can be summarized into three categories: one is the general principle of measuring accounting quality, the other is the general principle of confirmation and measurement, and the third is the general principle of correction.
(1) authenticity
(b) The principle of substance over form
(3) usefulness
(4) Consistency
(5) comparability
(6) timeliness
(7) clarity
(viii) accrual basis
(9) Proportionality
X actual cost
(eleven) the division of income expenditure and capital expenditure.
(12) Attention
(XIII) Importance
3. According to the purpose and structure, accounts can be divided into nine categories: inventory accounts, settlement accounts, inter-period distribution accounts, fund accounts, adjustment accounts, total distribution accounts, cost calculation accounts, total matching accounts and financial results accounts.
4. Accounting subjects refer to items that classify and calculate the specific contents of accounting elements. In order to meet the requirements of economic management and related parties for the quality of accounting information, it is necessary to further classify the specific contents reflected by various accounting elements and set up accounting subjects.
5. Trial balance method: a method to check the correctness of account records according to the balance principle of accounting equations and the requirements of accounting rules. This is usually done by compiling a trial balance of the amount or balance of the general ledger. Generally speaking, the trial balance of debit and credit bookkeeping method is based on the principle of debit and credit balance.
The balance of borrowing and lending can be expressed as follows:
Total debit amount of all accounts in this period = total credit amount of all accounts in this period.
Total debit balance at the end of all accounts = total credit balance at the end of all accounts.
Advantages of debit and credit bookkeeping method: (1) The correspondence between accounts is clear, which can clearly reflect the ins and outs of various economic activities;
(2) The account setting has strong applicability, and the basic structure of the account provides an understanding basis for the use of dual accounts that reflect both assets and liabilities. Therefore, the debit and credit bookkeeping method does not require a fixed classification of all accounts;
(3) Bookkeeping is based on the bookkeeping rule of "where there is a loan, there must be a loan, and the loan must be flat". Regardless of the amount and balance incurred, the balance of the loan is maintained, and the summary and verification of daily accounting records is very simple.
6.( 1) Principle of legality
(2) the principle of relevance
(3) practical principles
7. Financing accounting
Supply stage accounting
Production stage accounting
Accounting in the sales stage
8. Double entry bookkeeping refers to the method of registering two or more accounts that need to be related to each other with the same amount for each economic business.
Features: (1) can comprehensively and completely reflect the ins and outs of fund increase and decrease.
(2) Using this equivalence relation to test the record results of double entry bookkeeping.
(3) Establish a complete account system.
9. Invested capital: Enterprises need to set up a "paid-in capital" (called "share capital" in joint-stock enterprises) account when accounting for invested capital business. In addition, accounts such as "bank deposit", "fixed assets" and "intangible assets" need to be set up.
The accounting of borrowed funds business needs to set up such subjects as "short-term loan", "financial expenses", "long-term loan" and "bonds payable".