Chapter I General theory
an accounting overview
(a) accounting based on the currency as the main units of measurement, reflecting a unit of economic activity and supervision of a kinds of economic management.
(b) of the basic accounting functions including accounting, accounting supervision and implementation of two aspects.
accounting functions refers to the accounting currency as the main units of measurement, by identifying, recording, calculation, reporting and other sectors, the main economic activities of a particular record on, afterwards, reimbursement for all parties involved to provide the function of accounting information.
accounting oversight functions is the accounting staff in accounting at the same time, the main economic activity of the specific legitimacy of rationality review.
(c) the object of accounting refers to accounting and oversight of the accounting content. Subject to any particular economic activity in monetary, accounting and supervision are content, that is the object of accounting. Economic activity in monetary value is usually known as movement or the movement of funds.
Second, the basic premise of accounting accounting entity, going concern, accounting and monetary measures four phases.
(a) The accounting entity accounting and oversight of the accounting unit or organization-specific, it defines in accounting and accounting information provided by the spatial extent.
accounting entity with legal entity (corporation) is not equivalent concepts, corporate accounting can be used as the main, but not necessarily a legal accounting entity.
(b) continuing operations (c) Accounting periods are divided into annual installments
, semi-annual, quarterly and monthly. Annual, semi annual, quarterly and monthly determined according to Gregorian calendar date.
(d) the accounting of the main currency of measurement used in the accounting process as a unified monetary unit of measurement.
unit of accounting should be based on the RMB as its functional currency. Income and expenditure in foreign currency-based units can also choose a foreign currency as its functional currency, but the preparation of financial accounting reports should be converted into RMB reflected. Set up an overseas Chinese enterprises to the domestic financial and accounting reports submitted, should be converted into RMB.
Third, the accounting elements and the accounting equation
(a) accounting for the basic elements of accounting classification of the object is an object of specific accounting.
assets, liabilities, equity, revenues, expenses, profits collectively referred to as the six companies accounting elements. Among them, the assets, liabilities and owner's equity capital campaign three accounting elements of the performance of a relatively quiescent state, which reflect the company's financial position; income, expenses and profit performance of three accounting elements of significant change in the movement of funds the state, which reflect the business the results.
(b) Accounting equation
1, assets = liabilities + owner's equity assets
business owners and creditors of the borrowed invested capital in the production and management of funds and the benefits arising from, respectively, attributable to the owners and creditors. Part attributable to the formation of owners equity; part attributable to the formation of creditors' rights and interests of creditors (ie, corporate debt). Assets in equity (including equity and creditor rights), assets and rights must be equal.
assets and interests in identity relations is the theoretical basis of double-entry bookkeeping, but also the corporate balance sheet basis.
economic business four cases: with the increase of assets, equity assets, equity assets, with less interest in the internal one by one by the internal one by one by
2, income - expenses = profit
income, expenses and profits of the relationship between the income statement is the basis for the preparation of business.
3, all assets = liabilities + equity + all (income - expenses)
Chapter accounting requirements of the specific content and general
; First, the specific content of accounting
(a) the payment of funds and securities as a means of payment sum
the monetary funds, including cash, bank deposits and other treated as cash and bank deposits, bank draft deposits, bank deposits, promissory notes, credit cards, deposits, letters of credit deposits. PI refers to that certain property ownership or control over securities such as treasury bills, stocks, corporate bonds.
(b) the property of the transceiver, change and use
property is the property of materials referred to, the property is a business enterprise for production and business activities and have the physical form of economic resources, generally include raw materials, fuel, packaging materials, consumables, product, inventory, merchandise and other current assets, as well as houses, buildings, machinery, equipment, facilities, vehicles and other fixed assets.
(c) debt, debt settlement
occurrence and claims the right to receive payment of enterprises, generally include a variety of other receivables and prepayments. Debt refers to the result of past transactions, events and businesses and other assets or services need to pay current obligations generally include all borrowings, and advances from customers, as well as dues and so on.
(d) increase or decrease in capital is the capital of investors to carry out production and business activities and investment funds.
(e) income, expenses, fees, costs, income is calculated
enterprises in selling products, providing services and transferring assets, the right to use in daily activities such as the formation of economic interest, the total inflow. Expenditure is the actual business of the expenses, as well as in the normal production and business activities other than expenses and losses. Cost is an enterprise for the sale of goods, providing services such as daily activities occurred in the outflow of economic benefits. Cost is an enterprise for the production of products, services and offers a variety of cost occurs is based on a certain product or service imputation cost object is the object of the costs.
income, expenses, costs, expenses are calculated and the results and determine the business status of the main basis for inventory shortage.
(vi) financial results of the calculation and processing
financial results is an enterprise mainly engaged in production and business activities through a period of time in the financial results achieved, the specific performance profit or loss. Financial results of the calculation and processing generally include the calculation of profits, income tax calculation, distribution of profits or losses to make up and so on.
Second, the general accounting requirements
Accounting records shall be in Chinese. In the autonomous regions, accounting records can be used simultaneously as a local common national language. In the PRC foreign-invested enterprises, foreign enterprises and other foreign organization's accounting records, you can also use a foreign language.
Chapter accounts and accounts
one accounts refers to the specific content of the accounting elements of the accounting classification of items.
(b) the classification of accounts
accounts at the level of detail they provide and the relationship of the exercise was divided into subjects and breakdown of the general classification of subjects. The former is a summary of accounting elements of the specific content of the classification of accounts to provide summary information; the latter is further classified the general classification of subjects to provide a more detailed accounting information more specific subjects. For more details of subjects ledger subjects, subjects in the general classification of subjects with the details set between two or more grade subjects.
accounts by their ownership of accounting elements, divided into asset classes, balance classes, equity categories, the cost categories, profit and loss class five categories.
(c) set of accounts principles
(1) The principle of legality, (2) the principle of relevance, (3) the principle of practicality .
Second, the account according to accounts set up, with a certain format and structure for the classification to reflect changes in accounting elements and the results of changes in the carrier. Set account is an important method of accounting.
(b) the classification of accounts with the classification of accounts
correspond also divided into general ledger accounts and the breakdown of the accounts.
general ledger is the classification of subjects according to the total set for the specific content of the accounting elements of the accounting classification of the account summary, referred to as general ledger accounts or general ledger. According to accounts reflect economic content, it can be divided into the asset class accounts, like account balance, equity type account, the cost category accounts, profit and loss account for five classes.
breakdown of the account is set up according to breakdown of the subjects used the specific content of the elements of accounting breakdown of accounting accounts, referred to as breakdown. General ledger accounts as an accounts ledger accounts as the following account details.
(c) the account is divided into the basic structure of
accounts left, right, in two directions, one to increase registration, the registration to reduce the other. As for which party registration increased, which reduced the party registration, depending on the recorded accounts of the nature of the business and the economy. Increase the amount of the registration period as the amount of current increase occurred; to reduce the amount of the registration period, as the amount of current to reduce the occurrence; The net difference after called the balance. Balance in accordance with said at different times, into the beginning balance and ending balance, the basic relationship is as follows:
account the amount of four elements: beginning balance + ending balance = amount of current increase occur - reduce the occurrence of this issue The basic structure of the amount of concrete accounts
including account name (accounts), record the date of the business economy, based on number of accounting documents, financial summary services, increase or decrease the amount of balances.
(D) accounts and accounts of the links and differences
accounts are accounts with the specific content of the accounting object of scientific classification, both along the same lines, the same nature. Accounts is the account name, but also set the account basis; accounts are accounts of the specific application. No accounts, account will lose its basis set; not have an account, you can not play the role of accounting subjects. The difference is: accounts is just the name of the account, there is no structure; the account has a certain format and structure. In practice, the accounts and the accounts without strict distinction, but are universal.
Chapter
a double-entry bookkeeping, double-entry bookkeeping to balance between assets and equity accounting as the basis for an economy every business, be in two one or more interrelated account registration, campaign finance system reflect a change in accounting method results. Mainly double-entry bookkeeping debits and credits.
Second, the debits and credits debits refers to
(b) the debits and credits of accounting debits and credits
symbol to side. As for the
(c) debits and credits under the account structure
debit account that asset class increase, the lender said the reduction in the balance are in the beginning of the end of the borrower; equity credit accounts that increase, mean a reduction in the borrower, the lenders are beginning ending balance.
asset class accounts closing balance = beginning balance + current debit - current credit occurred
equity account beginning balance + ending balance = current credit occurred - the period debit
costs (cost of) class account structure and the same asset class accounts, income class account the same structure and equity accounts.
(d) the accounting rules of debits and credits: there must have borrowed loans, loans must be equal.
(e) the trial balance of debits and credits
(1) Amount in trial balance method.
All current debit accounts All accounts Total = Total amount of current credit
(2) balance trial balance method.
all account opening balance debit account all the credit total = total
opening balance closing balance of all accounts of debit = total credit closing balance of all accounts combined
; Third, the accounting entries refers to a particular transaction should take the matter should indicate the amount of credit accounts and records, referred to as entries.
(b) the accounting entries in accordance with the classification of
the number of accounts involved, accounting entries are divided into simple and complex accounting entries and accounting entries. Simple means of accounting entries involving only one account to another account debit and credit accounting entries, that is a loan by an accounting entries; complex accounting entries refers to two or more (excluding the two) accounts consisting of the corresponding accounting entries, that is to take more loans, a loan or borrow to borrow more and more by the accounting entries.
(c) the preparation of accounting entries steps
(1) determine the economic sector involved in the subject and nature (2) determine the increase or decrease;
(3) to determine the direction of the account (4) to determine the amount of the borrower
Fourth, the general ledger accounts with the breakdown of the parallel registration
(a) the general ledger accounts with the breakdown of the relationship between the
general ledger accounts for the breakdown of the control action with the exercise ; breakdown of general ledger accounts with the supplement effect. General ledger accounts and their respective breakdown on the total amount should be equal.
(b) the general ledger accounts with the breakdown of the parallel registration
parallel registration refers to the occurrence of each of the economic and business transactions to accounting documents must be based on the one hand, credited to the general ledger, general ledger account the other hand, credited to the account belongs to breakdown of the method.
general ledger accounts with the breakdown of the parallel registration required: the same basis, in the same direction, in the same period, the same amount.
Chapter
an accounting documents, accounting documents of the concept, significance and types of
(a) the accounting documents are records of economic events or business written proof of completion is based on the registration books.
(b) the accounting documents of significance
(1) recording of economic operations, providing accounting basis; (2) a clear financial responsibility, and strengthen internal controls;
(3) monitor economic activity, controlling the economy.
(c) the accounting documents in accordance with the type of
accounting documents and the use of different preparation procedures, divided into the original documents and accounting documents.
Second, the original certificate
(a) the original certificate, also known documents, occurred in the economic or business to obtain complete or fill in to record or prove the occurrence of economic business or completion of the text credentials. (Purchase and sale contract, a variety of applications, bank statements, credit and debt is not a single such as the original certificate)
(b) the original certificate of type
1. According to different classification ;
(1) outside the original certificate. Original certificate means a foreign economic operations occur or complete, from other units or individuals direct access to the original certificate.
(2) made the original certificate. Made by the original certificate means a business unit within the department managers and personnel in the execution or completion of an economic business fill in, only for its internal use of the original certificate.
2. fill in accordance with the procedures and content of different categories
(1) a certificate. Fill in a certificate refers to a complete record of an economic business only the original certificate. A certificate is a valid certificate.
(2) the cumulative evidence. Certificate refers to the total number recorded in the period of time the same type occurred in the economic business of the original certificate.
(3) summary of evidence. Summary document refers to the period of time reflects the economic business of the same content a number of sheets the original documents, according to certain standards of the original certificate integrated fill.
3. in accordance with the format of different categories
(1) general certificate. General certificate refers to the unified printed by the authorities, within a certain range using a uniform format and use the original certificate.
(2) special certificate. Special printed certificate refers to the unit itself, only its internal use of the original certificate.
(c) the basic content of the original certificate
(1) the name of the original certificate; (2) fill in the date of the original certificate; (3) to accept the original Name of the certificate;
(4) economic business content (including quantity, unit price, amount, etc.); (5) fill in the unit signature;
(6) The signature of the officer; (7) certificate attachment.
(d) of the original documents fill in the required
(1) Records must be true. (2) the content to be complete. (3) The procedures must be in place. (4) writing to make it clear,
(5) number to be continuous. If the original certificate has been given pre-printed numbers, bad writing aside, should be stamped
(6) shall not be altered, scratch, Wabu. The original documents are wrong and should reopen by the issuing unit or corrections, corrections issued shall be affixed at the unit seal. Wrong amount of the original certificate shall be issued by the unit re-opened, the original certificate shall not be corrected. (7) fill in a timely manner.
(e) the contents of the original audit certificate audit
original documents should include: the original certificate of authenticity, legality, legitimacy, integrity, accuracy and timeliness of .
audited original documents should be handled according to different situations:
(1) full compliance with the requirements for original documents shall be promptly recorded, according to the preparation of accounting documents;
(2) For real, legitimate, reasonable but the content is not complete, fill out the errors of the original documents shall be returned to the handling personnel to be responsible to complete the certificate supplement, correct the error or re-opening, and then apply formal accounting procedures;
(3) For the true, original documents are not legal, accounting bodies and accounting personnel have the right not to accept the report to the people responsible.
three vouchers
(a) the accounting vouchers, also known as vouchers, the accounting officer under review and correct the original certificate in accordance with the contents of economic and business transactions to be classified, and for determining the accounting entries after the fill in the accounting documents. It is the direct basis for the registration books.
(b) the accounting documents of the type
1. classified by
(1) collection certificate. Collection certificate is used to record cash receipts and bank deposits, business, accounting documents.
(2) proof of payment. Proof of payment is used to record cash payments and bank deposits of accounting documents.
(3) transfer certificate. Transfer certificate is used to record non-cash and bank deposits of accounting documents.
2. fill method in accordance with classification
(1) duplex documents. Duplex certificate is an economic business of each matter in the amount of all accounts and their place on the same account credentials are reflected in a certificate.
(2) a single type certificate. Every single type certificate is fill out a voucher only the economic issues involved in a business accounts and the amount of the vouchers. Decimal places as subjects debit debit certificate, fill out credit subjects as credit memos.
(c) the accounting documents of the basic content
(1) the name of accounting documents; (2) fill in the date of accounting documents;
(3) The number of accounting documents; (4) a summary of economic business matters;
(5) economic and business issues involved in the direction of accounts and bookkeeping; < br> (6) the amount of economic and business transactions; (7) accounting mark;
(8) the number of sheets attached to the original certificate; (9), accounting supervisor, accounting, audit, treasury, and other relevant personnel system, a single signature.
(d) the preparation of accounting documents required
1. the basic requirements
(1) the contents of the vouchers must be complete.
(2) vouchers should be numbered consecutively. A need to fill in two or more economic business accounting documents, you can use fractional number method number.
(3) vouchers can fill each one original certificate or original certificate based on a number of similar summary sheets prepared, you can also fill in summary table based on original documents; but not the content and different types summary of the original documents fill in an accounting certificate.
(4) In addition to billing and accounting documents to correct the error can not attach original documents, other accounting documents must be accompanied by original documents.
(5) fill in accounting certificate if an error occurs, should be re-fill. Registration certificate has been recorded in the year accounting errors found complete, you can use a red fill the same with the original contents of the vouchers, in the summary column marked a re-fill with blue correct accounting documents, marked If the accounts are no errors, but the amount of error, and it can correct the error number and the difference between the figures compiled an adjustment of the other accounting documents, adjusted by the amount of blue words, the amount of reduction in red. Vouchers in previous years have found an error, it should be corrected with a blue fill in the voucher.
(6), such as blank lines, the last column should be an amount from the amount of numbers to the blank line under the total number of blank lines at the dash off.
2. collection certificate requires the preparation of the upper left corner
collection certificate br> 3.
proof of payment required proof of payment of the preparation of the upper left corner by the
involving
4. the establishment of transfer certificate requirements
(V) the contents of the audit of accounting documents
audit of accounting documents should include: whether the content true; project is complete; subjects are correct; amount is correct; writing is correct.
cashier for payment or payment in the business, it should be on the certificate stamped
Fourth, the accounting documents of transfer and storage
(a) the transfer accounting certificate accounting documents
transfer is obtained from the accounting documents or fill in the time when to archive storage process, the relevant departments and personnel within the unit between the transmission process.
accounting documents of transfer to be able to meet the requirements of the internal control system, so that a reasonable and effective program delivery, while trying to save delivery time, reduce the workload transfer.
(b) the accounting documents of the accounting books kept
a Chapter VI, the concepts and types of accounting books ;
(a) the accounting books by a certain format is composed of accounts page to audited accounting documents based on a comprehensive, systematic, continuous record of the economic operations of the account book. All units shall be in accordance with the national unified accounting system and accounting business, need to set up accounting books.
settings and registration books are the basis for the preparation of financial statements, the accounting documents and financial statements to connect the middle part, in the accounting significance.
(b) the accounting books and accounts of the relationship among
account exists in the books, the books of accounts for each account is a form page and the carrier, no books, accounts to not exist; order books, the classification documented economic business is done in individual accounts. Therefore, only an external form of books, accounts it is the real content. Books and accounts of the relationship is the relationship between form and content.
(c) the accounting books of the classification
1. by use classification
(1) when the order books. Order books, also known journal when it is completed according to the economic business case or transaction-time registration of the order of books daily. In China, most of the units is generally set the cash journal and bank deposit account.
(2) ledger. General ledger, subsidiary ledgers. Ledger accounting information is provided the main basis for the preparation of financial statements.
(3) reference books. Reference books referred to as reference books,
2. Page format by account classification
(1) two-column books. Two-column books means that only two basic rates of debit and credit columns of the books.
(2) three-column books. Books is a three column with borrowers, lenders and the balance of three basic sections of the books.
(3) multi-column books
(4) the amount of number-type books. Type the number of books in the amount of debit, credit and balance within the three sections are divided quantity, unit price and the amount of three small columns to reflect the number of physical properties of materials and the magnitude of value. Raw materials, finished goods, finished products such as breakdown of the type generally used the amount of the number of books.
3. by shape feature classification
(1) set the account. For general ledger, cash journal, bank deposit account.
(2) loose-leaf account. Various general ledger accounts loose-leaf form.
(3) card account. Accounting for fixed assets accounts in the form using the card.
Second, the content of the accounting books, accounting rules and enabled
(a) the basic content of the accounting books (1) cover herve leger fashion, the name of the main marked books.
(2) title page, sets out the main subject index, list of books enabled and administered by the staff.
(3) account page, is the matter of economic business books used to record the carrier, including account names, account registration date field, type and number of the certificate number field, summary field, the amount column, the total page times, and other basic household Page content.
(b) the accounting books of the accounting rules
(1) books in the written text and numbers above to leave appropriate space, not filled with cells, generally attributable to the grid spacing 1 / 2. (
(2) the registration books to use blue-black ink or carbon ink, may not use ball-point pen (except banking books of replication) or pencil writing.
(3) the following conditions, you can use red ink bookkeeping:
① red red account in accordance with the accounting documents, write-off error logging;
; ② no borrowing in the field of multi-column account page, the registration to reduce the number;
③ in the three-column account of the balance before the column, if not printed on the direction of balance in the balance column registered a negative balance;
④ According to the national unified accounting system can be registered with the red and other accounting records.
(4) the order of the books should be continuous registration of Page not skip a line, every page. If skip a line, every page should be blank lines, empty pages crossed off or marked stamped.
(5) Where the need to bear the balance of the account balance after bear, should be account should be should bear the total page number and balance, to write the last line of this page and the next page the first line of the column, and in the summary column marked Total number and amount of write only the first line of the column the next page, and in the summary column marked page Since the beginning until the end of only the total number of page; does not require knot count of the amount took place this month herve leger gold dress, do not need to end this year cumulative incidence of total amount of accounts, you can only carry forward the balance of each page at the end of second page. ;
Third, the format of the accounting books and registration methods
(a) the journal's format and the registration method
1. the cash method of accounting and registration form ;
2. bank deposit form and the registration method
(b) the general ledger vouchers case registration can also be aggregated according to subjects or summary record summary registration certificate and other accounts.
(c) ledger accounts or details are based on two accounts set up accounts page, three-column format, multi-column, the number of number of value-type
amount of type: raw materials, finished goods
multi-column: Debit multi-column (material procurement, production costs, manufacturing costs, management fees, finance charges, operating expenses)
; credit multi-column (tax payable, the main business income) lending a multi-column (current year profits)
four , Reconciliation
(a)
card account account card check is a check verification and accounting books and records of the original documents, accounting documents between the check
(b)
account checking account checking account checking account is the difference between the accounting books and records are consistent with the books, including:
(1) the general ledger account balance check book ; (2) A breakdown of general ledger books and books of their respective check;
(3) when the order books with general ledger book check; (4) A breakdown of the reconciliation between the books.
(c) the accounts and checking accounts and checking
is all the properties, claims the book balance of debt and there is reconciliation between the amount discount herve leger, including:
; (1) the cash journal book balance and the cash amount is consistent;
(2) bank deposit book balance and bank statement balances are matched;
(3) the breakdown of material items of property and property book balance of the actual quantities of materials are consistent;
(4) a breakdown of the carrying amount of the debt claims and other units of its books and records are consistent.
Fifth, the wrong way
correct books and records of account error, not allowed to alter, Wabu, water treatment to eliminate scratching or writing, are not allowed to re-copying, must be corrected by the following methods:
(a) crossed more Dhamma
found before checking out books and records of a text or numeric errors, and vouchers are no errors, the use of crossed more Dhamma. correct, it would be the wrong words or figures draw a red line, red line above the fill in the correct text or numbers, by the accounting and related personnel at the correct seal for the wrong number, should all draw the red line corrections, not only to correct the mistake number. For textual errors can only go to the wrong part of the plan.
