What are the types of accounting?

What are the classifications of accounting? According to the industry, it can be divided into commercial enterprise accounting, industrial enterprise accounting, high-tech enterprise accounting, financial enterprise accounting, real estate enterprise accounting, administrative institution accounting, non-profit organization accounting and so on.

Then I found my literature, hoping to help you ~!

Industry refers to the organizational structure system of business units or individuals engaged in the production of the same nature in the national economy or other economic societies, such as commerce, industry, automobile industry, finance industry, real estate industry, etc. In other words, industry is defined according to the structure and characteristics of economic business.

Accounting by industry refers to the application of general accounting principles, accounting methods and accounting to economic accounting in different industries. Because the essence of accounting is to identify which part of the financial reporting equation is affected by business activities, the business activities of different industries are very different, such as purchase and sale accounting in business and cost collection and distribution in industry.

According to the position, it can be divided into accounting assistant, chief accountant, general ledger accountant, accounting manager, accounting director (CFO) and so on.

Position refers to the organizational position of on-the-job personnel who undertake a series of job responsibilities. It is the basic unit of the organization, with one-to-one correspondence between positions and incumbents. A position is a node of an organization, which exists because of the needs of the organization's work (business). A position is a node of a work (business) process and exists because of the needs of a specific work (business) process.

Accounting positions are divided according to organizational levels, from junior accounting assistants to senior CFO. In the growth of a novice accountant, it may be necessary to span 4-5 positions. We will discuss specific positions in business processes.

Common accounting positions on recruitment websites:

Accounting/Auditing/Statistics-Chief Financial Officer-Chief Financial Officer-Financial Manager

Chief Financial Officer/Master Record Keeper-Financial Analysis Manager/Supervisor-Financial Analyst

Finance/Accounting Assistant-Finance/Cashier-Accounting Manager/Supervisor

Accounting-Audit Manager/Supervisor-Auditor/Assistant

Statistician-Tax Manager/Supervisor-Tax Commissioner/Assistant

According to the business process, it can be divided into: sales accounting, accounts receivable accounting, cost accounting, management accounting, environmental accounting, tax accounting, tax accounting, forensic accounting and so on.

Accounting posts are divided according to business processes, and enterprises set up different accounting posts mainly according to organizational structure, business types, business importance and other factors. For example, tax accounting is a professional accounting, which is responsible for and supervises the flow of tax funds. It is a tax management activity that takes the tax authorities directly responsible for tax collection and storage as the main body and currency as the main unit of measurement, continuously, systematically, comprehensively and comprehensively accounting and controlling tax funds and their movements to ensure the correct implementation of tax policies and regulations and the timely and full storage of taxes. Management accounting mainly provides internal reports so that enterprises can adjust their economic business in their best interests.

Contents of accounting work

The beginning of accounting work is to fill in and obtain original vouchers. Here, we can think about what kind of economic activities and behaviors are accounted for.

The process of accounting work is the specific process of accounting, including filling and auditing vouchers, registering account books, cost calculation, property inspection and preparing accounting statements. The accounting practice channel and tax practice channel on accounting net are also good helpers for you to learn accounting practice.

The result of accounting work is the preparation of financial reports.

Common financial reports include at least three kinds of accounting statements: balance sheet, income statement and cash flow statement.

Three frequently asked questions (FAQs):

1. It is often heard that many enterprises have two sets of accounts. What is this?

Namely, internal accounts and external accounts.

Generally speaking, the internal account is the internal accounting report of the enterprise, and the external account is the external report provided to the tax authorities, banks or * * *.

2. What are the three sets of accounts?

The three sets of accounts are actually similar to the two sets of accounts, except that the accounts of the tax authorities will be separated. That is, one copy is given to external customers (such as creditors and shareholders); One for the manager; One for the tax department.

3. What does off-balance-sheet account mean?

English interpretation of off-balance-sheet accounts: accounts outside the law. Literally, "off-balance-sheet account" refers to an account book set up outside the statutory account book in violation of the Accounting Law of People's Republic of China (PRC) and relevant state regulations.

Another definition of off-balance-sheet account

"Off-balance-sheet account" means that a department or unit uses illegal means to intercept the funds of the department or unit through fraudulent acts such as falsifying costs and expenses, underestimating or concealing various incomes, and forms off-balance-sheet funds extracorporeal circulation to achieve the purpose of small groups or individuals.

The role of accounting work

Status:

Accounting work has been managed by the financial department, and accumulated some experience in managing accounting work; Judging from the close relationship between accounting work and economic management function, financial accounting work is closely related to national fiscal and taxation work, which is an important basis for determining the tax base and standardizing fiscal revenue and expenditure. The financial department is in charge of accounting work, which is conducive to the combination and promotion of fiscal and taxation work and accounting work, and better serves fiscal and taxation work and real economy work. Therefore, the Accounting Law fully affirmed the role and experience of the financial department in charge of accounting work, and made it clear in legal form.

Our understanding:

Macroscopically speaking, accounting is an important business language. It is the measurement, confirmation and accounting of the economic activities of the micro-subject of market economy, and its summary data is properly calculated to form the gross national product (GDP).

Gross National Product (GNP) refers to the final result of the initial income distribution of all permanent institutions in a country (region) within a certain period (year or quarter). Gross domestic product (GDP) is produced by the statistical system of the National Bureau of Statistics in a scientific way, while tax revenue is comprehensively and systematically reflected by tax accounting through a complete accounting system. Through comparative analysis, the law of the development and change of tax burden rate is summarized, which provides correct decision-making basis for the party and the state to formulate tax policies and regulate economic operation.

Microscopically speaking, accounting is the micro-subject of market economy-in economic activities such as investment and financing, enterprise merger and acquisition, and enterprise listing. Through the demonstration of accounting, it gives investors, creditors, management departments and potential audiences a tool to understand and interpret the development of enterprises.

What are the types of accounting? 1. Classification by account and purpose.

According to the different accounting subjects and purposes, it can be divided into budget accounting and financial accounting.

Budget accounting: taking the realization of public functions as the goal, public assets as the accounting object, public affairs as the accounting basis, and public utility achievements as the main assessment indicators. It has the characteristics of publicity, non-profit and finance. It is an accounting system applicable to all levels of departments, administrative units and various non-profit organizations.

Financial accounting: taking profit-making economic entities as accounting objects, reflecting the financial status, operating results and cash flow of enterprises, and serving to improve internal management and economic benefits of enterprises. It is an accounting system suitable for all kinds of enterprises and commercial institutions.

2. According to the report object classification

According to the different reporting objects, it can be divided into financial accounting and management accounting.

Financial accounting: prepare financial statements to provide information for internal and external users of enterprises. Financial accounting information is provided to a wide range of users. Its focus is on reporting financial status and operating status, mainly for external reference.

Management accounting: it mainly provides information to the management of the enterprise as the basis for decision-making of various departments within the enterprise. There is no standard model and it is not controlled by accounting standards.

3. Classification by industry

It is divided into industrial enterprise accounting, commodity circulation accounting, financial securities accounting, insurance enterprise accounting, construction enterprise accounting, real estate accounting, post and telecommunications accounting, agricultural enterprise accounting, tourism catering accounting, medical and health accounting, transportation accounting, cultural education accounting, property management accounting, administrative enterprise accounting, listed company accounting, logistics enterprise accounting, chain operation accounting, publishing and printing accounting. Private enterprise accounting, small enterprise accounting (manufacturing) accounting, small enterprise accounting (commercial) accounting, electric power enterprise accounting, coal enterprise accounting, iron and steel enterprise accounting, petrochemical enterprise accounting, automobile industry accounting, tobacco enterprise accounting, liquor enterprise accounting, food enterprise accounting, pharmaceutical enterprise accounting, processing and manufacturing accounting, light textile accounting, foreign trade accounting, information consulting service accounting, advertising service accounting, housing intermediary service accounting, market accounting. ), sole proprietorship accounting, high-tech enterprise accounting, software and integrated circuit accounting.

4. Classification by job content

According to the work content, it is divided into: general ledger accounting, current accounting, cost accounting, material accounting and so on.

Cost accounting: refers to accounting all production expenses to obtain the total cost and unit cost of products. The central content of cost accounting is cost accounting. Cost accounting is divided into management and finance. Cost accounting helps to plan and control the company's operation, make long-term or strategic decisions, and establish favorable cost control methods to reduce costs and improve quality.

5. Classification by scope of work

According to the scope of work, it is divided into: public accounting, private accounting and accounting.

The object of accounting refers to the content of accounting and supervision, that is, the economic activities that a specific subject can express in money. Economic activities expressed in money are usually called value movement or capital movement. Capital movement includes the process of capital investment, capital application and capital withdrawal of specific subjects.

What kinds of accounting certificates are there? 1, you have to take an accounting certificate, also known as an accounting employment certificate, also known as an accounting qualification certificate, and it is all this certificate;

2, to take three subjects: 1. Basic accounting II. Financial regulation 3. Primary accounting computerization.

3, junior high school education or above can apply for accounting certificates and learn from your classmates;

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Upstairs, PS is just an auxiliary tool for design. Design includes industry, environment, architecture, plane and media ... with a wide range and many kinds.

What kinds of accounting vouchers are there? A: Accounting vouchers are written vouchers that record the occurrence or completion of economic business matters and are also the basis for registering account books. Accounting vouchers can be divided into original vouchers and accounting vouchers according to their filling procedures and purposes.

Legally obtaining, correctly filling in and auditing accounting vouchers is one of the basic methods of accounting and the starting point of accounting work, which is of great significance in accounting and economic management, mainly in the following aspects: 1, recording economic business and providing accounting basis; 2. Clear economic responsibility and strengthen internal control; 3. Supervise economic activities and control economic operation. Contact: Lu Xiaohui/Changtu County Civil Affairs Bureau