Of Accounting by fdjerue7eeu


									Of Accounting
Accounting Definition and Overview Pinyin: kuài jì

English: Accounting

Dictionary Definition: ① supervision and financial management work, fill in all the
main contents of vouchers, processing accounts, such as the preparation of all relevant

② as accounting officer.

Professional Definition: Accounting is the main currency unit of measurement, using
a series of specialized methods and procedures, financial transactions or events on a
continuous, systematic and integrated accounting and supervision, to provide financial
information, participation in decision-making of a management forecast activity

Accounting is a unit of economic activities in the recognition, measurement and
reporting, forecast, decision-making, monitoring, aimed at achieving the best
economic benefits of a management activity.

Accounting financial accounting and management accounting can be divided into two

Financial Accounting: preparation of financial statements for internal and external
users of information. Financial accounting information is to provide a wide range of
users. The focus is to report the financial position and operating conditions.

Management Accounting: business management major is to provide information on
various departments within the enterprise as a basis for decisions. There is no standard
model, not accounting control.

The main function is to reflect the accounting and control of economic activities to
ensure the accounting information of legitimate, true, accurate and complete, to
manage the economy to provide the necessary financial information, and participate in
decision-making, in the best economic benefit.
Origin of Accounting
Accounting has a long history in China. According to historical records, as early
Western Zhou era in the official accounts with specific income and expenditure of the
office finances and taxes - the Secretary will, and the balance of property taken
"in months-old will" (count it as a sporadic, the total cost
effective of the Council) method. Also appeared in the Western Han Dynasty called
"account book" or "Book Books" books,
to register transactions. With officials in subsequent dynasties have managed land tax,
property tax and income and expenditure. Song Guanting in processing claims or
transfer land tax, to fabricate a "Four-inventory", by
"the old tube (beginning balance) + new income (current income) = fire
(current expenditure) + is (end of period balance)," the balance formula
checkout, material property changes in the current period changes in the balance sheet
and results. This is the accounting discipline in the development of a major
achievement. Late Ming and early Qing dynasties, handicraft industry and commerce
with, there have been four column-based "Dragon Pulse," which
put all the accounts classified as "advance" (the income),
"payment" (expenditures), "deposit" (the
assets), "the" (the debt) in the category, the use of
"progress - payment = deposit - the" balance formula
accounting, general ledger set up a "classified records" and the
preparation of "progress payment table "(ie income statement)
and" save the table "(ie balance sheet), the implementation of
dual calculate profit and loss, calculated in both the profit and loss table number
should be equal, known as" co-Dragon, "to check all accounts
positive error. After that, it had a "four-footed account" (also
called "Heaven and accounts"), this method is: for each a
registered both accounts "to Account", which is also registered
"to the account" to reflect the same accounts context.
"Four-inventory", "Dragon accounts" and
"legs Account" shows the different historical periods of Chinese
people's characteristics, traditional Chinese books.

Modern accounting is a product of the commodity economy. 14,15 century, capitalist
commodity currencies of the European rapid economic development, promote the
development of accounting. The main signs: First, to use monetary measurement of
the value of accounting; Second, extensive use of double-entry method to form the
basic characteristics of modern accounting and development of the cornerstone. Since
the 20th century, especially after World War II, capitalist production has been an
unprecedented degree of social development of modern science and technology and
economic management of the rapid development of science. By social, political,
economic and technological environment, the traditional financial accounting
continuously enriched and improved, so that more standardized financial accounting
work, generic and standardized. At the same time, accounting disciplines 30 years in
the 20th century on the basis of cost accounting, work closely with the modern
management theory and practice needs, gradually formed to provide internal
management information, management accounting system, so that's
something from the traditional accounting After the account, afterwards,
reimbursement, prior to the forecast and decision-making, something in the
supervision and control, accounting and analysis afterwards. Production and
development of management accounting, accounting history of a great change since
then, the formation of a modern accounting financial accounting and management
accounting are two branches. With the rapid development of modern production,
raising the level of economic management, computer technology is widely used in
accounting, accounting information so that the collection, classification, processing,
feedback and other procedures out of the traditional manual operation, greatly
increased the efficiency to achieve a fundamental change in accounting science.

From a different perspective of the accountant, can come to different understanding of
the nature of accounting. These perceptions can be summarized as: (1) accounting is
to reflect and monitor the process of material production as a way to manage the
economy. (2) accounting is a collection, processing and transmission of information
Economic Information System. (3) The accounting treatment through the collection
and use of economic information, to organize economic activity, control, regulation
and guidance, and prompted a comparative analysis emphasizes the value of
economic benefits to the activities of a targeted management activities. Early
accounting, including auditing. Traditionally, on the clerical work of professionals
known as accounting, because accounting sometimes synonymous.
Accounting method of accounting
Are: set up accounts and books of account, fill in and audit the accounting documents,
double-entry bookkeeping, cost calculation, property inventory, the preparation of
financial statements and examination, assessment, analysis of accounting information,
etc. The most important thing is for enterprise financial management.

Accounting method is performing accounting functions, the completion of accounting
tasks, the way to achieve accounting objectives are a means of accounting

The accounting method of accounting generally include: set up an account and books,
fill in and audit the accounting documents, double-entry bookkeeping, cost calculation,
property inventory, preparation of accounting statements and inspection, examination,
analysis of accounting information, etc. The most important thing is to corporate
finance management.
Accounting Classification
Different objects according to their report, divided into: financial accounting and
management accounting (see following text).

Divided by sector: industrial enterprises accounting, commodity accounting, financial
and securities accounting, insurance, corporate accounting, construction business
accounting, real estate accounting, telecommunications accounting, agricultural
enterprises, accounting, tourism, restaurant accounting, health care accounting,
transportation, accounting, education in accounting, property management accounting,
administrative accounting, public accounting, logistics accounting, franchise
accounting, publishing and printing accounting, private accounting, small business
accounting (manufacturing) accounting, small business accounting (business)
accounting, the power Accounting, Accounting coal, iron and steel enterprise
accounting, petrochemicals accounting, accounting automotive industry, tobacco
companies accounting, corporate accounting alcohol, food business accounting,
pharmaceutical enterprise accounting, manufacturing accounting, light industry and
textiles accounting and foreign trade, accounting, information consulting services in
accounting, advertising services, accounting, real estate agent services, accounting,
market (farmers, hardware, wholesale, building materials, clothing, etc.) accounting,
sole proprietorship accounting, high-tech enterprise accounting, accounting software
and integrated circuits.

By the work consists of: general ledger accounting, between accounting, cost
accounting, material accounting.
What accounting certificate?
Consists of:

1, induction card (Accounting Certificate) - accounting qualification certificate;
Accounting Certificate

2 title card - Assistant Accountant (Junior), accountants (intermediate), Senior
Accountant (Senior)

3 qualification certificate - Certified Public Accountant (CPA-PRC).

4, Association of Chartered Certified Public Accountants (UK, Europe and many of
the major national statutory accounting qualifications) (ACCA)

5, the international Certified Internal Auditor (CIA)

6 of International Accountants (AIA)

7, the U.S. CPA (CPA-US)

8, Certificate of the Chartered Institute of Management Accountants (CIMA)

9, Canadian Certified General Accountants (CGA)

10, Australian CPA (CPA-AS)

11, United States Certified Management Accountant (CMA)
Accounting object
The object of accounting is the accounting and monitoring of accounting content, that
is subject to specific economic activities in monetary terms. Economic activities in
monetary terms the value is usually known as exercise or movement of funds. Capital
campaign, including capital investment in a particular subject, such as capital
utilization and capital out of the process.
Accounting functions
The basic functions of accounting and business accounting and implementation of
accounting supervision.

Accounting functions that form the main use of monetary measures, through the
recognition, measurement, recording and reporting of quantitative continuous,
systematic and complete reflection of the economic activities of the various units, in
order to strengthen economic management and economic efficiency to provide
accounting information.

Accounting oversight function is the subject of specific economic activities and
related accounting legitimacy, rationality review.
Elements of Accounting
(A) of the accounting elements and its contents

Accounting element is the basic classification of accounting objects, a specific
accounting object.

Accounting factors into six categories, namely assets, liabilities, equity, revenues,
expenses and profits. Among them, the assets, liabilities and equity elements of the
three accounting reflects the company's financial position; income,
expenses and profits reflect the three main elements of business ac

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