Cash, bank deposits, fixed assets, accounts receivable, other receivables, accounts payable, other payables, paid-in capital, profits this year, profit distribution (subject to detailed items), management expenses, financial expenses, main business income, main business cost, non-operating expenses, non-operating income, other business income and other business expenses.

In order to clarify the relationship between accounting subjects, fully understand the nature and function of accounting subjects, and then set up accounting subjects more scientifically and standardized, so as to better carry out accounting and accounting supervision, it is necessary to classify accounting subjects according to certain standards.

accounting classification

In order to clarify the relationship between accounting subjects, fully understand the nature and function of accounting subjects, and then set up accounting subjects more scientifically and standardized, so as to better carry out accounting and accounting supervision, it is necessary to classify accounting subjects according to certain standards. There are three main standards in accounting classification: one is the classification of accounting subjects; Second, the level of detail of accounting information; The third is the economic use of accounting subjects.

(1) Classification by accounting elements:

1. Asset account: according to the liquidity of assets, it is divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: Divided into current liabilities and long-term liabilities according to the repayment period of liabilities.

3. Common account: The characteristic of common account is that it needs to define its nature from the direction of its ending balance.

4. Owner's equity account: According to the formation and nature of equity, it can be divided into account reflecting capital and account reflecting retained earnings.

5. Cost account: including "production cost", "labor cost" and "manufacturing cost".

6. Profit and loss account: divided into income account and expense account. Income items include main business income, other business income, investment income and non-operating income. Expense accounts include main business cost, other business cost, business tax and surcharges, other business expenses and sales expenses.

(two) according to the level of detail of accounting information:

In order to make the accounting information provided by enterprises better meet the different requirements of accounting information users, accounting subjects must be classified according to the degree of detail of accounting information. Accounting subjects can generally be divided into general classification subjects and detailed classification subjects.

(3) Classification by economic use.

Economic use refers to what economic indicators can be provided by accounting subjects. Accounting subjects can be divided into inventory subjects, settlement subjects, intertemporal distribution subjects, fund subjects, adjustment subjects, collective distribution subjects, cost calculation subjects, profit and loss calculation subjects and financial results subjects according to economic purposes.

What are the accounting entries commonly used in training institutions? According to our introduction in the above article, we can know that enterprises are engaged in the education and training industry. Under normal circumstances, the training fee received by an enterprise is the main operating income of the enterprise, and the salary of the training teacher and the teaching material fee paid for it belong to the operating cost of the enterprise. Please see the introduction above for the specific analysis.