Accounting subjects vary according to the degree of detail of the information provided and the relationship between them. It mainly includes general classification subjects and auxiliary classification subjects. General ledger is an accounting subject that classifies the specific contents of accounting elements and provides general information. The subdivision of classified subjects is a further classification of general classified subjects, which provides more detailed and specific accounting information subjects.
As one of the classified accounting of accounting elements, accounting subjects should be simple and clear, with the same meaning and easy to understand. At the same time, enterprises must also clarify the boundaries of economic content reflected by accounting entities to avoid overlapping of content reflected by different accounting entities.
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There are three main standards for the classification of accounting subjects: one is the classification of accounting subjects; Second, the degree of detail of accounting information; The third is the economic use of accounting subjects. According to the economic content of accounting subjects and the basic characteristics of accounting elements, the changes of accounting elements are divided into different categories, which clearly reflect the financial situation and operating results of enterprises.
In order to facilitate the preparation of accounting vouchers, accounting registration and the implementation of accounting computerization, we should also prepare fixed numbers for each accounting subject on the basis of accounting classification. These numbers are called account numbers, or simply account numbers. The project number can clearly indicate the category of the account and its position in the category.
Baidu encyclopedia-accounting subjects
Baidu Encyclopedia-Accounting Chart