accounting

Accounting has two meanings, one refers to accounting work, and the other refers to accounting staff. Accounting work is based on the "Accounting Law", "Budget Law", "Statistics Law", and various taxation laws as the legal basis to check the bookkeeping vouchers , Financial account books, financial statements, the process of economic accounting and supervision, using currency as the main unit of measurement, using special methods to calculate and supervise the economic activities of a unit of economic management; accounting staff are responsible for accounting work The personnel include accounting supervisors, accounting supervision and accounting, property management, cashiers and other personnel.

The so-called accounting is to unify various useful economic operations of an enterprise into currency as the unit of measurement, and provide economic information reflecting the financial status and operating results of the enterprise through a series of procedures such as bookkeeping, settlement, and reimbursement.

Accounting is an economic management activity that uses currency as the main unit of measurement and uses special methods to continuously, systematically and comprehensively reflect and supervise the economic activities of enterprises, government agencies, or other economic organizations. Specifically, accounting is the calculation and supervision of the economic activities of a certain subject, and provides accounting information to relevant parties.

Basic Features

There are five basic characteristics:

Accounting is an economic management activity.

Accounting is an economic information system.

Accounting uses currency as the main unit of measurement.

Accounting has the basic functions of accounting and supervision.

Accounting uses a series of specialized methods.

Accounting methods generally include: accounting methods, accounting analysis methods, and accounting inspection methods.

Object

The accounting object refers to the content of accounting and supervision, specifically refers to the economic activities that can be expressed in currency in the process of social reproduction, that is, the movement of funds or the movement of value.

the goal

Accounting goals are also called accounting goals, which are tasks or standards that are required to be completed by accounting work, and are also called financial reporting goals.