What is the difference between government "non-profit organization accounting" and "enterprise accounting"?

The main body of enterprise accounting service is a management activity with the enterprise as the main body and the movement of its operating funds as the object, aiming at improving the economic benefits of enterprises. The accounting service subjects of non-profit organizations are government agencies and other non-profit organizations (such as schools, hospitals, scientific research institutions, libraries and charities).

2, the classification is different

According to the nature of enterprises, enterprise accounting includes commercial enterprise accounting, industrial enterprise accounting, agricultural enterprise accounting, construction enterprise accounting and transportation enterprise accounting. According to the content and focus of accounting, there are financial accounting and management accounting. Non-profit organization accounting is divided into three parts: financial budget accounting, administrative unit accounting and public institution accounting.

3. The accounting basis is different

Enterprise accounting takes accrual basis as bookkeeping basis and correctly calculates profit and loss. At present, the accounting confirmation of non-profit organizations adopts cash basis, and the rights and responsibilities are properly combined.

Baidu Encyclopedia-Accounting for Non-profit Organizations

Baidu encyclopedia-enterprise accounting