First, set up an account;

Second, double entry bookkeeping;

Third, fill in and review vouchers;

Fourth, register accounting books? ;

5. Cost calculation;

6. Property inspection? ;

7. Prepare accounting statements? ;

Eight, the analysis and utilization of accounting data.

The above-mentioned special accounting methods do not exist in isolation, but are interrelated, mutually restrictive and complementary, and together form a systematic accounting method system.

The Basic Functions of Accounting and Their Relationships

The basic functions of accounting include accounting and accounting supervision. Accounting and accounting supervision are dialectical unity.

Accounting is the basis of accounting supervision. Without all kinds of information provided by accountants, supervision will lose its basis, and accounting supervision is the guarantee of accounting. Without accounting supervision, it is difficult to ensure the authenticity and reliability of the information provided by accounting.

Accounting subject and legal subject

Accounting subject and legal subject (legal person) are not the same. A legal person can be an accounting entity, but different accounting entities must be legal persons. For example, sole proprietorship enterprises and partnerships founded by natural persons do not have legal personality, and the property and debts of such enterprises are legally regarded as those of owners or partnerships.

But it must be used as an accounting subject in accounting; So as to distinguish the economic activities of an enterprise from those of its owners and other entities. An enterprise group consists of several enterprises with legal personality.

Each enterprise is not only an independent accounting entity, but also a legal entity. However, in order to reflect the financial status, operating results and cash flow of the whole group, consolidated accounting statements of the group should also be prepared. An enterprise group is an accounting entity, but it is usually not an independent legal person.