First, each account has a name to explain the economic content of account accounting. The account is set according to the account, so the account name must be the same as the account. The name of the account is the name of the account, and the accounting content specified in the account is the economic content that the account should record, so the corresponding account settings should be made according to the classification of the account. For example, an enterprise should open an asset account, a liability account, an owner's equity account, a cost account and a profit and loss account; According to the needs and characteristics of subjects, corresponding subjects are set up according to the general classification subjects, the secondary classification subjects and the detailed classification subjects, which is convenient for the classification, collection, summary and specific detailed accounting of data.
2. A group or batch of accounting records (each record is called an account). By integrating these accounts, business owners and managers can know the amount owed by the enterprise to others and the amount owed by others to the enterprise; After regular settlement, they can know more about the profit and loss of the enterprise. It is also the general name of all kinds of deposits, loans and current accounts opened by customers in banks. It is a kind of bookkeeping method set up by the bank for various departments of the national economy, enterprises, institutions and individual operators to record and reflect the receipt and payment of funds and other businesses. Through bank accounts, social and economic life can be reflected, regulated, supervised and managed. In China, state organs, organizations, military units, schools, enterprises and institutions should open accounts in banks, and handle credit, settlement and cash deposit and withdrawal business through bank accounts.
Third, the account is divided into two directions: left and right. Under the debit and credit bookkeeping method, the left side is called "debit" and the right side is called "credit". The increase of debit registration and the decrease of credit registration in asset, cost and expense accounts; Liabilities, owners' equity, debit registration decreased, and credit registration increased income subjects. The current increase registered in the account is called the current increase; Register the decrease in the current period, which is called the decrease in the current period; The balance after increase or decrease is called balance, which is divided into opening balance and ending balance according to different time.
Four, the essence of classified accounting by economic content is to classify according to the specific content of the accounting object. The classification of accounts by economic content is the most basic classification, and it is also the basis of all accounts classification. The classification of accounts by economic content directly reflects the static and dynamic situation of capital movement, and completely reflects the whole picture of capital movement, which is the direct basis for enterprises to prepare financial and accounting statements. As mentioned above, the accounting objects of economic organizations can be summarized into six accounting elements: assets, liabilities, owners' equity, income, expenses and profits. Because profits are generally implied in the ratio of income to expenses. Therefore, from the perspective of meeting the needs of users of management and accounting information, accounts can be divided into five categories according to their economic contents: asset accounts, liability accounts, owners' equity accounts, cost accounts and profit and loss accounts.