Accounting subject recitation jingle:

Based on the balance sheet and income statement, with accounting entries as an auxiliary, horizontal, vertical and cross memorization. The balance sheet and income statement actually naturally classify and logically sort the accounting subjects, and contain inherent logical relationships to facilitate an overall understanding of the distribution of accounts.

Only when the other party has accounts payable and other receivables, the other party has other payables, only when there are prepaid accounts can the other party have accounts payable in advance, only when there are dividends payable can there be dividends receivable, and there are many assets and liabilities Class subjects actually appear strictly in pairs. Remember one direction and the nature of the business, and the other direction will be easy to remember.

Cross-memory refers to the use of common entry correspondence to memorize. By memorizing the corresponding entries, you not only understand the subject itself, but also it is easier to remember the subject than just memorizing it. While memorizing subjects, I also remember business processes.

Extended information:

Introduction to the chart of accounts:

The chart of accounts refers to the accounting elements according to the content of economic business and the requirements of economic management. A collection of accounting accounts with specific contents for classified accounting.

Accounting accounts are divided into general classification accounts and detailed classification accounts according to the level of detail of the information they provide and their coordination relationships.

General classification accounts are accounting accounts that collectively classify the specific contents of accounting elements and provide summary information, such as "accounts receivable", "raw materials" and other accounts.

Detailed classification accounts are subjects that further classify general classification accounts and provide more detailed and specific accounting information. For example, the "Accounts Receivable" account sets detailed accounts according to the name of the debtor to reflect the specific objects of accounts receivable. .

Reference materials:

Baidu Encyclopedia Chart of Accounts