Question 2: What is the classic definition of accounting?
(1) Supervise and manage accounting work, mainly including filling in various accounting vouchers, handling accounts, and preparing various relevant reports. (2) as an accountant.
Professional definition
Accounting is a kind of economic management with currency as the main unit of measurement, which reflects and supervises the economic activities of a unit. In an enterprise, accounting mainly reflects the financial status, operating results and cash flow of the enterprise, and supervises the business activities and financial revenue and expenditure of the enterprise. Accounting is based on accounting vouchers and takes currency as the main unit of measurement, which comprehensively, continuously, systematically and comprehensively reflects and supervises the economic activities of enterprises and institutions, and provides relevant accounting information users with accounting information that meets the requirements of accounting laws, regulations and rules.
Question 3: What do you major in accounting? Accounting major aims to provide students with the necessary technical skills to pass the examination of financial accounting (or tax management accounting), and at the same time, it can also enable students to improve their ability to use these skills with the help of profound attainments in arts and sciences. Accounting and auditing majors mainly review and interpret data records in order to make suggestions or make reports and summaries. In addition, accountants may participate in the design of accounting systems and make suggestions on expenditure reports and other financial budget areas. So they must be prepared to deal with all kinds of people, all kinds of data and all kinds of trivial matters. Accounting posts often breed talents in operation planning and management, which will be an excellent opportunity to move towards a higher management level.
Because of the importance of financial information provided by accountants, high moral standards may be the most important personal quality that accountants should possess. Other qualities include patience, reliability, decisiveness, comprehensive thinking, organizational ability, work orientation and consistency. In addition, talent in mathematics, logical thinking, analysis, applied thinking and written and oral expression will also greatly improve the chances of success.
Accounting majors provide students with necessary guidance so that they can start and continue to develop their professional careers as professional accountants. The courses can not only provide students with the initial ability to make wise and independent judgments, but also lay the foundation for future career development. This major will prepare students for a wide range of careers in industry, finance, and other non-profit organizations.
Accounting professional courses include: accounting foundation, accounting practice, financial management, cost accounting, management accounting, tax accounting, securities investment, marketing, auditing, economic law, finance and so on.
To engage in accounting work, you must obtain an accounting qualification certificate, while certified public accountants do not need to take exams to engage in accounting work. You can choose to take the exam or not according to your own situation. After engaging in accounting work, if you want to further study and research, you can apply for the qualification examination for accounting titles (divided into three grades: primary, intermediate and advanced)
Compared with the accounting qualification certificate, compared with the junior and intermediate accounting titles, it is very difficult to take notes for self-examination; Compared with taking a double degree, the difficulty is average or equivalent, hehe.
Come on, classmates.
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Question 4: What do accounting majors want to learn? This is the setting content of the school accounting major: training objectives: this major trains applied professionals in business administration with knowledge and ability in management, economy, law and accounting, and can engage in accounting practice in various enterprises, institutions and departments. Main courses: introduction to management, microeconomics, macroeconomics, management information system, statistics, accounting, financial management, marketing, economic law, finance and tax law, intermediate financial accounting, advanced financial accounting, cost accounting, management accounting, auditing, computerized accounting, etc. Employment scope: domestic and foreign industrial and commercial, financial enterprises, intermediary organizations of institutions and departments engaged in accounting practice and financial management.
Question 5: What are the required courses of accounting? There are accounting, intermediate financial accounting, advanced financial accounting, financial management, management, monetary finance, auditing, cost accounting, management accounting, economic principles, mathematics, English, computers, accounting information systems and so on.
Question 6: What is the understanding of basic accounting? Basic accounting is an introductory course for accounting majors and the basis for learning other professional courses (such as financial accounting, cost accounting, financial management, etc.). ), is also a compulsory professional basic course for all economic management majors. Therefore, students majoring in economic management must learn this course well. From the characteristics of the course itself, the basic accounting course is very theoretical and practical, which is boring for the novice accounting. These are all obstacles to learning this course well. But as long as we grasp the characteristics of the course and master the scientific learning methods, we can also achieve good results through hard work. Combining the characteristics of basic accounting course and distance open education, we should pay attention to the following problems in learning this course well; From the perspective of the syllabus and teaching material system structure, the content of this course can be roughly divided into these parts: the first, second, third and fourth chapters introduce the theoretical basis of accounting discipline; The fifth, sixth, seventh and eighth chapters are the main steps of accounting work and the main contents of accounting cycle (from vouchers to statements); Chapters 9 and 10 are a brief introduction to the main contents of accounting, and also the application of the previous basic theories; The eleventh chapter is the induction and summary of accounting cycle, and introduces several main accounting organization forms; Chapter 12 introduces the relevant issues of accounting organizations (such as accounting institutions and accounting personnel). After this division, when studying a chapter in detail, we can link it with other chapters according to its position in the book, so as to better understand and master it. As a professional basic course, this course has many basic concepts, and we must understand their meanings accurately. Only by accurately grasping the basic concepts can we better understand and master other related contents. For the basic principles, principles and basic formulas, on the one hand, we should master their contents, on the other hand, we should be able to use them flexibly. For example, the principle of double entry bookkeeping, the bookkeeping rules of debit and credit bookkeeping, and the accounting identity of "assets = liabilities+owners' equity" are all reflected in the preparation of accounting entries, trial balance sheets and accounting statements. For example, the bookkeeping rule of the debit-credit bookkeeping method is "there must be a loan if there is a loan, and the loan must be equal". When learning, we should not only understand its law, but also understand why this law appears and how to use it in specific operations. Because of its practicality and abstract theory, this course is difficult to understand and master, especially for students who have never been exposed to accounting work. Therefore, in learning, we must pay attention to integrating theory with practice, and at the same time strengthen operational practice to cultivate practical ability. The specific measures are as follows: First, through the "basic accounting simulation experiment", increase some perceptual knowledge about vouchers, account books and statements. For example, when studying vouchers, account books and other chapters, you can master specific operation methods such as filling in accounting vouchers and registering account books by doing simulation experiments, so as to better exercise your practical operation ability; Second, we must conscientiously complete the homework assigned by the teacher, especially the exercises on compiling accounting entries, trial balance tables, simple cost calculation tables, balance sheets and income statements, and deepen our understanding and mastery of the basic principles and methods through practice, otherwise it is likely that we will read a book and seem to understand it, but we will not do it once. When studying the first chapter, we should pay attention to two lines: one is some concepts derived from the definition of accounting, such as accounting object, accounting function, accounting goal, capital movement, accounting, accounting supervision, monetary measurement and so on; First, many important events in the history of accounting development. For the first line, we should focus on understanding and digesting, and we can express it in our own language. For the second line, we should focus on memory and accurately remember the time and significance of major events in the history of accounting development. When studying the second chapter, we should understand the principle and economic significance of accounting identity on the basis of correctly understanding the accounting elements. When studying the third chapter, we should first understand what accounting subjects are, why accounting subjects should be set up, which basic accounting subjects should be set up, and what the accounting contents of each subject are; At the same time, we should master the concepts of accounting subjects and accounts, as well as their connections and differences; The structure of the account, the format of the "T" account, and the concepts of current amount and balance should also be correctly understood; Then focus on the content of debit and credit bookkeeping (the meaning of "debit" and "credit" bookkeeping symbols, the structure of various accounts, bookkeeping rules, the preparation of accounting entries, and the method of trial balance), and deepen the understanding of the advantages of double-entry bookkeeping by learning debit and credit bookkeeping. The content of this chapter is the core of basic accounting principles, which is very important. Doing problems seriously and doing more problems is a more effective learning method. When studying the fourth chapter, we should make it clear that the account is within the economy ... >>
Question 7: What are the contents of accounting professional skills? 1. Accounting professional skills include: counting money, abacus calculation, computerization, manual accounting, etc. 2. Different industries have different requirements for accounting. In small and medium-sized enterprises, computerization is most needed. 3. As long as you graduate from accounting major and have the basic skills, in practical work, with different companies, you will gradually develop to the post requirements, which will be particularly prominent in a certain aspect over time. 4. Of course, we should keep pace with the times and keep abreast of national laws, regulations and policies. Only in this way can we do our work better.
Question 8: What are the accounting concepts of China and China?
The word "accounting" in ancient China originated from the Western Zhou Dynasty, which mainly refers to the recording, calculation, inspection and supervision of revenue and expenditure activities. Jiao Xun, a scholar in the Qing Dynasty, gave a general explanation of "meeting" and "planning" in the book Justice of Mencius: "If you plan it piecemeal, it will be a meeting and it will always be cost-effective", saying that terrorist accounting should not only carry out continuous individual accounting, but also integrate individual accounting to carry out systematic and comprehensive accounting.
The concept of accounting:
Accounting is a management activity that takes currency as the main unit of measurement and uses a series of special methods to continuously, systematically, comprehensively and comprehensively inspect and supervise the economic activities of enterprises and institutions, and on this basis, analyzes, forecasts and controls the economic activities to improve economic benefits.
From the definition of accounting, we can see that:
1. Accounting is first and foremost an economic calculation. It is necessary to make a continuous, systematic, comprehensive and comprehensive calculation of the economic process with money as the main measurement scale. Economic calculation refers to people's quantitative calculation of economic resources (manpower, material resources and financial resources) and economic relations (equivalent exchange, ownership, distribution, credit and settlement, etc.). ) and economic process (input, output, income, cost and efficiency, etc. ). Economic calculation includes both static stock calculation of economic phenomena and dynamic flow calculation of periods, including both planned calculation in advance and actual calculation afterwards. Accounting is a typical economic accounting, including not only accounting but also statistical accounting and business accounting.
2. Accounting is an economic information system. It transforms a company's scattered business activities into a set of objective data, providing the company's performance and problems, as well as information such as enterprise funds, labor, ownership, income, cost, profit, creditor's rights and debts. To provide relevant information consulting services for interested parties, anyone can know the basic situation of the enterprise through the information provided by accountants, and use it as the basis for their decision-making. It can be seen that accounting is an economic information system mainly providing financial information and a scorecard of enterprise management, so accounting is also called "enterprise language".
3. Accounting is an economic management work. Under the condition of non-commodity economy, accounting directly manages property and materials; Under the condition of commodity economy, due to the existence of commodity production and commodity exchange, property and materials in economic activities are expressed in the form of value, and accounting uses the form of value to manage property and materials. If accounting is an information system, it is mainly oriented to relevant information users outside the enterprise, then accounting is an economic management activity, mainly oriented to the enterprise itself. From the historical development and reality, accounting is the product of the development of social production to a certain stage, and it is produced to meet the needs of production development and management, especially with the development of commodity economy and the emergence of market competition, which requires strict control and supervision of economic activities through management. At the same time, the content and form of accounting are constantly improving and changing, from simple bookkeeping and accounting, mainly dealing with accounting business and submitting accounting statements, to participating in pre-operation forecasting and decision-making, controlling and supervising economic activities, and conducting post-operation analysis and inspection. It can be seen that accounting, whether in the past, present or future, is an activity for people to manage the economy.
Question 9: What is the job of an accountant? Accounting process:
If the enterprise is small in scale and has little business volume, it can directly register transactions in the general ledger without setting up a subsidiary ledger. The actual accounting practice requires accountants to register every transaction in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the account summary table. Enterprises can prepare a summary table of subjects every five days, ten days, fifteen days or every month according to the business volume. If the business is quite big. You can also edit it once a day.
Second, the specific content:
1. The first thing to do every month is to register the bookkeeping voucher according to the original voucher (when making the bookkeeping voucher, it must be signed by the financial (manager) authorized person), and then prepare the account summary table, and register the general ledger at the end of the month or regularly (the reason for registering at the end of the month is to balance the account summary table as much as possible to ensure that the records are not wrong). Every time a transaction occurs, register the subsidiary ledger according to the bookkeeping voucher.
2. Pay attention to month-end depreciation and amortization of prepaid expenses. If the start-up expenses of the new enterprise are all transferred to the expenses in the first month. Depreciation entries are accumulated depreciation borrowed from management expenses or manufacturing expenses, and this depreciation amount is calculated according to the original value, net value and service life of fixed assets. There will be tax refund and surcharge at the end of the month, which is actually local tax. It is to extract taxes and surcharges, including urban construction tax and education surcharge. And tax decisions.
3. After preparing the account summary at the end of the month, prepare two entries. The first entry: transfer the total amount of profit and loss account to the current year's profit, and lend the current year's profit from the main business income (investment income, other business income, etc.). ). The second entry: borrowing the main business costs (main business taxes and surcharges, other business costs, etc. Judging from this year's profits. After the transfer, if the difference is in the debit, it is a loss and no income tax is required. If it is in the lender, it means that the profit needs to pay income tax. Calculation method: income tax = deduction difference * income tax rate, then make accounting vouchers, borrow income tax to pay taxes-income tax payable, and borrow income tax from this year's profits (although income tax is related to profits, it is not a loss and does not need to pay income tax, mainly depending on whether the adjusted taxable income is positive. If it is positive, it is necessary to calculate income tax. At the same time, we should pay attention to the accounting method of income tax. When the tax payable method is adopted, the income tax account and the tax payable account are equal. When adopting the tax impact method, when timing difference exists, the income tax account and the tax payable account are not equal. ).
4. Finally, prepare the balance sheet according to the balance of assets (monetary funds, fixed assets, accounts receivable, bills receivable, short-term investments, etc.) in the general ledger. ), liabilities (notes payable, accounts payable, etc. ), owner's equity (paid-in data, capital reserve, undistributed profit and surplus reserve) (refers to the amount registered on the last day of the general ledger account), and is summarized according to the profit and loss account or account of the general ledger (such as management fee).
(The main business income and tax payable should be determined according to the tax amount copied in the national tax every month, because the tax controller will print a form with specific figures on it. )
5. What's left is binding vouchers, writing report notes, analyzing situation tables and so on.
6, pay attention to the problem:
First, the above except the preparation of accounting vouchers and registration ledger, are carried out at the end of the month.
B, at the end of the month to settle cash and bank accounts, must be consistent with the account certificate, the account is consistent. At the beginning of each month, adjust the bank account balance reconciliation table according to the bank statement, and pay attention to analyze the outstanding funds. Pay attention to the time when filing taxes at the beginning of the month, and don't file taxes late. In addition, the invoices issued in the current month are recorded in the current month. Analyze the aging and amount of transactions every month, including accounts receivable, accounts payable and other accounts receivable.
Third, report the problem:
Enterprise accounting statements include four kinds of statements, namely balance sheet and income statement, profit distribution statement and cash flow statement. The profit distribution table only needs to be compiled at the end of the year, because only at the end of the year will enterprises distribute their own profits. The cash flow statement is only compiled according to the requirements of tax authorities, and different regions and provinces have different requirements. The tax authorities will look for you during the annual inspection in April. (Management, finance, business, manufacturing and other expenses have no balance at the end of the month, and the settlement method adopts the report method, and the balance can be left at the end of the profit and loss account; If there is a balance of manufacturing expenses, it belongs to the expenses to be distributed in the products and is treated as inventory on the balance sheet. You should look at what's on your income statement. As long as you have it in your account, you can carry it forward and it is not easy to make mistakes. The profit of this year in the income statement should be consistent with the profit in the balance sheet.
Details added:
1, VAT, enterprise ... >>