What are the accounting subjects commonly used in school finance?

1. Asset account: according to the liquidity of assets, it is divided into accounts reflecting current assets and accounts reflecting non-current assets.

2. Liabilities: According to the repayment period of liabilities, they are divided into subjects reflecting current liabilities and subjects reflecting long-term liabilities.

3.* * * Similar account: * * The characteristic of similar account is to define its nature from the direction of its ending balance.

4. Owner's equity account: According to the formation and nature of equity, it can be divided into account reflecting capital and account reflecting retained earnings.

5. Cost subjects: including "production cost", "labor cost" and "manufacturing cost".

Extended data:

Other classification methods of accounting subjects:

According to the level of detail of accounting information:

In order to make the accounting information provided by enterprises better meet the different needs of accounting information users, it is necessary to classify accounting subjects according to the detail of accounting information. Generally speaking, accounting subjects can be divided into general classification subjects and detailed classification subjects.

General ledger, also known as first-class account or general ledger, is a general classification of the specific contents of accounting elements and provides general accounting indicators, such as fixed assets, raw materials, accounts receivable and accounts payable.

Detailed classification accounts, also known as secondary accounts or detailed accounts, classify the contents contained in the general classification accounts in more detail, and can provide more detailed and specific accounting indicators, such as detailed accounts set under the general classification account of accounts receivable according to the specific company name, which specifically reflect the amount of money to be charged to the company.

In China, the general classification subjects are generally formulated by the Ministry of Finance, and each unit can add, delete or merge some accounting subjects according to its own characteristics to ensure the requirements of accounting subjects.

According to its economic use:

Economic use refers to what economic indicators can be provided by accounting subjects.

Accounting subjects can be divided into inventory subjects, settlement subjects, intertemporal distribution subjects, fund subjects, adjustment subjects, collective distribution subjects, cost calculation subjects, profit and loss calculation subjects and financial results subjects according to economic purposes.

Baidu encyclopedia-accounting subjects