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1. accounting basis -- several major elements of accounting (general accounting theory, accounting subjects and accounts)

2022-06-26 15:10:00 【It's Tong Weiwei】

Catalog
Chapter one General
1. The characteristics of accounting
2. The basic function of accounting
3. Accounting object
4. Accounting elements
4.1 assets
4.2 liabilities
4.3 Owner's equity
4.4 income
4.5 cost
4.6 profits
5. Accounting assumptions （ Accounting premise , The basic premise of accounting ）
5.1 Accounting entity
5.2 Going concern
5.3 Accounting period
5.4 Monetary measurement
6 . The basis of accounting ---- Accrual basis
7. Accounting methods and procedures
7.1 The method of accounting
7.2 The method of accounting
Chapter two Accounts and accounts
1. Accounting subjects
2. The accounting equation
2.1 The relationship between assets and equity
3. Accounting accounts
Chapter one General
1. The characteristics of accounting
Accounting is mainly measured in currency
Econometric forms include ：① Physical measurement ② Time measurement ③ Monetary measurement （ Accounting is measured in monetary terms , It is a way of financial accounting ）
2. The basic function of accounting
The basic functions of accounting are divided into accounting and accounting supervision
Accounting It is our common financial record voucher 、 Issue balance sheet 、 A series of processes such as statements are the process of accounting , According to the economic business of the enterprise, these economic businesses are recorded in financial language in the way of monetary measurement .
Accounting supervision Mainly in our daily economic business , Financial accounting plays a supervisory role , The truth and accuracy of the enterprise economy 、 Timely and rigorous, etc . These are used to supervise the business through some business information and the corresponding financial accounting process .
3. Accounting object
Accounting intelligence ==》 Accounting and supervision ==》 Contents of accounting supervision ==》 Capital movement ( Also known as economic business or transactions and events )
The economic business or transaction of an enterprise is divided into three aspects ：① Fund raising business ② Production and operation business ③ Assets exit the business
At the very beginning of the enterprise , After the establishment of an enterprise, the sources of funds will be divided into two types ：
① input ： The capital invested by the owner of the business
② borrow ： Some funds borrowed from outside
After the capital of the enterprise flows into the enterprise , Formed the enterprise's Monetary funds , Monetary capital is in the later production process , First, we will purchase relevant raw materials from suppliers , Then put into production , This part of the capital is invested in the purchase of raw materials , This forms Production funds . The raw materials purchased with production funds will be put into production , In the production process, in addition to the materials purchased in the early stage, there will also be relevant wages in the production process , After the completion of production, there is Commodity funds , After the sale of goods, they are transformed into Monetary funds , And then flow into the enterprise , This completes the circulation of funds , From input to output , And then to the recovery of funds .
In this complete business process, we will design the movement of some funds in each link , Financial accounting will carry out financial accounting for the movement of funds .
4. Accounting elements
Accounting elements are the basis of financial accounting
Accounting elements refer to the specific classification of financial accounting objects of enterprises
Administrative institutions The accounting objects are specifically divided into Five elements ： assets 、 liabilities 、 Net worth 、 income 、 spending .
Enterprises The accounting objects are concretely Six elements ： assets 、 liabilities 、 Owner's equity , income 、 Expenses and profits
（ Enterprises as profit-making organizations , Profit will be an accounting requirement ）
Enterprises can be divided into static elements and dynamic elements according to their states
① Static elements ： assets 、 liabilities 、 Owner's equity （ It reflects the financial situation , Financial assets can be reflected through financial statements 、 liabilities 、 A statement of owners' equity is a balance sheet 、 Statement of changes in owner's equity , These two tables reflect the static financial status at a time point ）
② Dynamic elements ： income 、 cost 、 profits （ It reflects the operating results of the enterprise over a period of time , Not at a certain time , The response is a dynamic operating result over a period of time .）
4.1 assets
assets ： Assets are formed by past transactions or events , Owned or controlled by an enterprise , Resources expected to bring economic benefits to the enterprise .
Assets classification ：
Current assets ：ddd Monetary assets 、 Trading financial assets ( Mainly financial enterprises , The hospital basically won't have )、 Receivables 、 stock
investment ： Long term equity investment 、 Held to maturity investments
Fixed assets ： House 、 building 、 machine 、 equipment ( Fixed assets with relatively large design amount )
Intangible assets ： patent right 、 Trademark right 、 Non patented technology, etc
Other assets ： Long term unamortized expenses 、 Other assets
4.2 liabilities
liabilities ： Liabilities refer to the past transactions or events of an enterprise 、 It is expected that economic benefits will flow out of the current obligations of the enterprise , Liabilities depend on the length of the repayment period , It is divided into current liabilities and long-term liabilities .
① Current liabilities ： Liabilities within one year , Common types of current liabilities ： Short term borrowings , Accounts payable 、 Advance receipts （ There are many in the hospital ）, Salary payable （ Human resources and compensation will use ）, Taxes payable , Dividends payable , Interest payable
② Long term liabilities :： Liabilities over one year , Long term loans and long-term payables
4.3 Owner's equity
Owner's equity ： Owner's equity is an enterprise asset Residual equity enjoyed by general owners after deducting liabilities . Include The capital invested by the investor in the enterprise and the surplus formed in the operation .
The owner's equity is divided into ：
① Paid in capital ： The actual investment amount received from the investor
② Capital reserve ： The public accumulation fund formed by the investment and owned by the investor
③ Surplus reserve ： The accumulation fund formed by the withdrawal of profits
④ Undistributed profit ： The enterprise has realized the profits that have not been distributed or are reserved for future distribution
4.4 income
income ： Revenue refers to the income generated in the daily business activities of an enterprise , Which will increase the owner's equity 、 The total inflow of economic benefits unrelated to the invested capital of the owner's equity . The income of the enterprise includes the main business income and other business income .
classification ：
① Main business income ： Income related to the main business of the enterprise （ The main business income in the hospital is the income related to medical treatment , Outpatient Department , In the hospital , Drug revenue , Hospital bed income , Income from diagnosis and treatment, etc ）
② Other business income ： Income not related to the main business （ For example, the parking fee in the hospital 、 Hospital canteen rental income, etc ）
4.5 cost
cost ： Expenses refer to the expenses incurred by the enterprise in its daily activities 、 Will result in the reduction of owner's equity , The total outflow of economic benefits unrelated to the distribution of profits to owners
classification ：
① Production costs ： Direct costs （ Materials and labor directly used in the production of products ） , Overhead （ What happens in the production process , For example, the rental fee of the plant 、 Utilities, etc , Because of the cost of production , Therefore, the financial accounting is performed separately , Finally, indirect costs are allocated to production costs ）
② Period expenses ： Management cost 、 selling expenses , Financial expenses
This is the classification of production-oriented enterprises , In the hospital, it is related to medical business activities and not related to medical business activities , The name of the account will be different , Medical activities are called business activity fees （ The expenses related to the main business medical activities are called business activity expenses ）, Those unrelated to medical activities are called unit management fees （ The expenses incurred by the administrative and logistics departments are called unit management fees ）
4.6 profits
profits ： It refers to the operating results of an enterprise in a certain accounting period . It is the difference between income and expenses
（ To put it bluntly, revenue minus expenses is the profit ）（ Profits will be distributed in each period ）
5. Accounting assumptions （ Accounting premise , The basic premise of accounting ）
5.1 Accounting entity
Refers to the specific unit for which accountants serve , That is, enterprise accounting recognition 、 metering 、 Record 、 The spatial extent of the report ,（ What is the accounting entity of accounting , Generally, a hospital is an accounting entity ）
5.2 Going concern
Suppose the enterprise can continue to operate , The following financial accounting can be performed
5.3 Accounting period
When accounting , During the production and operation activities of the enterprise's continuous operation , Make a staging , General situation , Installment is based on the calendar period , For staging , Every month is a period , It can also be different from the calendar . Except according to the monthly period , There are also annual , Half a year , quarter ,
The time range of accounting information accounting defined by accounting periods , Under the accrual basis of accounting, the relevant contents belonging to this period are recorded in the current financial accounting according to this accounting period .
5.4 Monetary measurement
During financial accounting , All are measured in the most monetary unit , Generally, you need to use one base currency （ RMB ）
6 . The basis of accounting ---- Accrual basis
Accrual basis ： It refers to the time basis of accounting recognition based on the accrual basis , That is, whether expenses or revenues are included in an accounting period , It is based on whether the income belongs to the results of the period 、 Whether the expenses are borne by the current period will determine .
The opposite is Cash basis , It refers to the recognition of revenue according to the actual amount received , The actual expenses are used to recognize the expenses .
Example ;12 month 25 Daily sales of goods 10 Ten thousand yuan ,1 month 20 Daily collection
Accrual basis ： As 12 Monthly sales
Cash basis ： As 1 Monthly sales （ When to collect money , When to recognize revenue ）
7. Accounting methods and procedures
7.1 The method of accounting
Accounting methods include ： The method of accounting 、 Methods of accounting analysis and accounting inspection
7.2 The method of accounting
There are seven accounting methods ：① Set up an account ② Double entry bookkeeping ③ Fill in and review accounting vouchers ④ Register books ⑤ Costing ⑥ physical inventory ⑦ Prepare accounting statements
A whole accounting method ：
From the perspective of enterprises , When an economic transaction occurs , Financial accounting needs to fill in financial vouchers according to the occurrence of economic transactions , According to the account set in the financial voucher , Register the account book according to the account , After registration, calculate the cost according to the requirements of cost accounting , Then at the end of the period, check the assets , Check physical assets , Check the physical assets with those registered in the account book , After the completion , Finally, prepare the financial statements according to the contents of the account books .
Chapter two Accounts and accounts
1. Accounting subjects
An account is the name of an item that performs classified accounting on the specific contents of an accounting element . It is the further classification of accounting subjects ,
There are corresponding accounts under each type of accounting element ,
classification ：
① Assets ② Liabilities ③ Owner's equity ④ Cost ⑤ Profit and loss
2. The accounting equation
2.1 The relationship between assets and equity
Have certain rights and interests , There must be certain assets , vice versa .
assets = liabilities + Owner's equity （ Static identities , Three static elements , A static equation at a certain point in time ）
No matter how economic activities change , Will not destroy the balance between assets and equity . Changes in assets and equity can be broadly classified into four types ：
① Assets and liabilities or owner's equity increase at the same time
② Assets and liabilities or owner's equity decrease at the same time
③ There are increases and decreases in assets
④ Liabilities and owner's equity increase and decrease internally
income - cost = profits
assets = liabilities + Owner's equity +( income - cost )
（ Dynamic identity , Enterprises are satisfied at any time ）
3. Accounting accounts
During accounting, the occurrence of economic transactions is recorded through accounts , Set up the accounting account according to the account title
The debit and credit bookkeeping method is used in accounting , Reflect the increase or decrease of the account through the borrower ,