Accounting has two meanings. First, it refers to the process of economic accounting and supervision of accounting vouchers, financial books and financial statements according to accounting law, budget law and statistics law. It is an economic management work that takes currency as the main unit of measurement and uses special methods to account and supervise the economic activities of a unit. Second, it refers to the personnel who carry out accounting work, including accounting supervisor, property management, cashier and other personnel.
The name of a discipline, a major or a university course-accounting (kuaiji).
Accounting work is one of office paperwork and even management work, including making financial budget, bookkeeping, auditing, annual settlement, accounts and cost analysis reports.
A professional title is divided into accountant, junior accountant, intermediate accountant and senior accountant.
Accounting is an economic management that takes money as the main unit of measurement and uses a series of special methods to inspect and supervise the economic activities of the unit, aiming at providing accounting information and improving economic benefits.
The overall goal of accounting is subordinate to the overall goal of economic management, that is, improving economic efficiency. Therefore, accounting, as an important part of economic management, takes improving economic benefits as its ultimate goal.
The object of accounting refers to the content of accounting and supervision, that is, the economic activities that a specific subject can express in money. Economic activities expressed in money are usually called value movement or capital movement. Capital movement includes the process of capital investment, capital application and capital withdrawal of specific subjects.