When setting the account code, it must be a complete account code. The accounting subject coding shall be carried out according to the accounting subject coding rules. When coding accounting subjects, we should generally follow the principles of uniqueness, unity and expansibility. Account codes must be unique and established in order of levels. Account codes should be expressed in numbers and other characters should be avoided.

Name of accounting subject

According to the requirements of accounting software, the names of accounting subjects used by enterprises can be Chinese characters, English letters, numbers and other symbols, but they cannot be empty. The account name and account code are in one-to-one correspondence. When naming an account name, you only need to name the account name at the same level, and you don't need to bring the account name at the higher level.

Account type

According to the requirements of the national unified accounting standards system, accounting subjects are divided into six categories according to their nature: assets, liabilities, categories, owners' equity, costs and profits and losses. The user can select the account type to which the first-level account belongs. If the second-level and below accounts are added, the system will automatically be consistent with its first-level account type, and users cannot change it.

Account page format

Used to define the default print format of this account when printing account books. It is generally divided into three-column type, quantity and amount type, foreign currency amount type and quantity and foreign currency type.

When the account has quantity accounting, the account book format is set to "Quantity and Amount";

When the account has foreign currency accounting requirements, the account book format is set to "foreign currency amount formula".

Foreign currency accounting

Used to set whether the account has foreign currency accounting.

Quantitative accounting

Used to set whether the account has quantity accounting. If there is quantity accounting, you need to set quantity UOM.

Balanced direction

Used to define the default direction of account balance. In general, the balance direction of assets, costs and expenses accounts is debit, and the balance direction of liabilities, equity and income accounts is credit.

Auxiliary accounting nature

Used to set whether the account has supplementary accounting. The purpose of auxiliary accounting is to realize multi-classification accounting of accounting data and provide diversified information for enterprises. Auxiliary accounting generally includes department accounting, individual accounting, customer accounting, supplier accounting and project accounting. Auxiliary accounting is generally set on the end-level account. Multiple compatible supplementary accounting can be set for an account at the same time.

Pay attention to the things that must be done when setting the accounting subject code in the global online school.