Accounting subjects are subjects that classify and calculate the specific contents of accounting elements according to the contents of economic business and the requirements of economic management, and are called accounting subjects. Accounting subjects are divided into general classification subjects and detailed classification subjects according to the degree of detail and control relationship of the information provided.

Accounting subject is a very important basic research method and auxiliary work of accounting. It classifies accounting elements according to their nature and sets up different classes. For example, cash is the main account of asset accounting elements. Generally speaking, accounting subjects are the basis for setting up accounts and handling accounts.