The production of material materials is the basis for the development of human society. In order to survive, human beings must consume. Whether it is food, clothing, shelter, or transportation, they need to consume material materials. To obtain these material materials, production must be carried out. In production activities, people always hope to create as much as possible with less labor expenditure. of material wealth. Accounting is a product of the development of social production to a certain stage, that is, it is produced for the purpose of organizing and managing production and is not continuously developed in production practice.

After the founding of the People's Republic of China, my country gradually formed socialist accounting theories and methods, formulated various accounting regulations, and established a financial accounting system that adapts to the needs of the economic management system in different periods. The central and local governments have also successively established The Accounting Society has carried out accounting scientific research.

The emergence and development of accounting abroad have also gone through a long process. Accounting work first appeared in the ancient Babylonian Kingdom before BC. The development of modern accounting is based on the Western industrial revolution and the development of capitalist commercial economy. In 1494, Bacchiale's book "Arithmetic, Geometry, Ratio and Proportion" was published, which systematically explained the double-entry accounting method. , the double-entry book has since been widely circulated around the world, opening a new chapter in modern accounting history.

After the 1930s, in order to standardize accounting work and improve the authenticity of accounting information, Western countries began to study and formulate accounting standards, developing accounting theory and pragmatism to a new level. At the same time, with the rapid advancement of science and technology and the increasingly fierce market competition, Put forward new ideas for enterprise management Requirements and requirements for the internal management of enterprises to be more rational and scientific, requiring enterprises to have flexible reflection and high adaptability to external objective economic conditions. Social and economic development and management requirements continue to increase, enriching the content of accounting, and improving its status and role comparison. Perfect modern accounting gradually took shape.

Accounting uses currency as the main unit of measurement, with the main goal of improving economic efficiency, and uses specialized methods to conduct comprehensive, comprehensive, continuous and systematic accounting and supervision of the economic activities of enterprises, institutions, institutions and other organizations. With the increasing development of the economy, accounting gradually An economic management activity that carries out forecasting, decision-making, control and analysis is an important part of economic management activities.

(1) Accounting functions of accounting

(2) Supervision function of accounting

(3) The relationship between the two basic functions

1. Use currency as the main unit of measurement

2. Legal original vouchers must be used as the basis for accounting.

3. There is a series of perfect specialized methods

The goal of accounting is that people expect accounting to only achieve the goals that accounting will achieve in the future.

Accounting is an integral part of economic management. It is an economic management activity that uses currency as the main unit of measurement and uses special methods to calculate and supervise the economic activities of each unit with the goal of improving economic efficiency.

The object of accounting refers to the content of accounting and supervision

(1) Assets

(2) Liabilities

(3) Owner’s equity

(4) Revenue, expenses and profits

(1) Basic accounting, etc. (static accounting equation)

(2) Dynamic accounting equation

(3) Extended accounting equation

1. First, an asset increases and a liability increases by the same amount.

2. Second, when an asset increases and an owner's equity increases, the increase amount is equal to

3. Third, when one asset increases, another asset decreases by the same amount.

4. Fourth, a liability decreases and an asset decreases by the same amount.

5. Fifth, if one liability decreases and another liability increases, the amount of increase or decrease is equal.

6. Sixth, if a liability decreases and an owner's equity increases, the amount of increase or decrease is equal.

7. Seventh, an owner's equity decreases and an asset decreases by the same amount.

8. Eighth, if the equity of one person decreases and the liability of another person increases, the increase or decrease amount is equal.

9. Ninth, one owner’s equity decreases and another owner’s equity increases by the same amount.

Accounting work is a complex, meticulous, comprehensive economic management activity, and scientific organization of accounting work is of great significance.

(1) Improve the quality and efficiency of accounting work

(2) Ensure coordination with other economic management work

(4) Improve the economic responsibility system within each unit

1. The organizational content of accounting work from a macro perspective

2. Organizational content of accounting work from a micro perspective

(1) Comply with the country’s unified regulations on accounting work

(2) Adapt to the needs of the unit’s operation and management

3) Under the premise of ensuring quality, pay attention to practical results

(1) Setting up of accounting organization

(2) Organizational form of accounting work

(3) Main responsibilities of accountants in accounting institutions

(4) Main powers of accounting personnel

(5) Qualities that accountants should possess

(6) Basic requirements for accounting professional and technical titles

The express delivery code of conduct system is the sum of a series of accounting codes of conduct. The so-called accounting code of conduct refers to the legal principles, systems, etc. that standardize, coordinate and unify accounting behavior. It is the standard of accounting behavior and is binding on accounting behavior.

(1) The accounting code of conduct system is the standard for the legality and rationality of accounting behavior

(2) The accounting code of conduct system is one of the basis for evaluating accounting work

(3) The accounting behavioral norm system is a binding force and attraction that guides the development of accounting work in a specific direction, also known as the accounting behavioral mechanism.

The accounting code of conduct system is composed of a series of accounting codes of conduct, including laws, national financial regulations and systems that have varying degrees of impact on accounting behavior, accounting laws and accounting standards, accounting systems and professional ethics of accountants, etc.

Accounting standards are a bridge between accounting laws and accounting systems. Accounting laws constrain accounting standards, accounting standards constrain accounting systems, accounting systems regulate and accounting work complement each other.

(1) Accounting entity refers to the specific unit or organization that provides accounting services. Accounting entity is different from legal entity.

(2) Going concern means that the production and business activities of the accounting entity will continue normally.

(3) Accounting staging means that accounting should artificially divide the continuous production and operation activities of accounting entities into shorter accounting periods to settle accounts and prepare accounting statements in installments.

(4) Currency measurement refers to the use of currency as the unit of measurement to reflect the economic activities of the enterprise during the accounting process.

(1) Objectivity (authenticity) means that enterprises should conduct accounting confirmations, measurements and reports based on actual transactions or events, truthfully reflect various accounting elements and other relevant information that meet the requirements for confirmation and measurement, and ensure that Accounting information is true, reliable and complete

(2) Relevance means that the accounting information provided by the enterprise should be relevant to the economic decision-making needs of users of financial accounting reports, and help users of financial accounting reports to evaluate or predict the past, present or future conditions of the enterprise.

(3) Clarity means that the accounting information provided by the enterprise should be clear and easy for users of financial accounting reports to understand and use.

(4) Comparability means that identical or similar transactions or events occurring in different periods of the same enterprise should adopt consistent accounting policies and cannot be changed at will.

(5) Substance over form means that enterprises should conduct accounting confirmation, measurement and reporting based on the economic substance of the transaction or event, and should not rely solely on the legal form of the transaction or event.

(6) Materiality refers to the accounting information provided by the enterprise, which should reflect all important transactions or matters related to the enterprise's financial status, operating results and cash flow.

(7) Prudence (conservatism) means that enterprises should exercise due prudence in accounting confirmation, measurement and reporting of transactions or events, and should not overestimate assets or income, or underestimate liabilities or expenses.

(8) Timeliness means that enterprises should make accounting confirmations in a timely manner for transactions or events that have already occurred, and measurement and reporting must not be advanced or delayed.

(1) Historical cost, also known as actual cost, refers to the actual cash or other equivalent paid when acquiring or manufacturing a certain property or material.

(2) Replacement cost, also called current cost, refers to the amount of cash or cash equivalents that need to be paid to reacquire the same asset according to current market conditions.

(3) Net realizable value, also known as settlement value, refers to the net value of the estimated selling price minus further processing costs and estimated taxes and fees necessary for sales during the normal production and operation process.

(4) Present value refers to future cash flow, which is converted into current value according to a certain method.

(5) Fair value refers to a price that is acceptable to both parties who are familiar with the market conditions.

The basis of accounting treatment is also called the basis of accounting, or the basis of accounting for short. It refers to the standard for determining the income and expenses of an accounting period. The cash basis is also called the actual receipt copy or the cash basis. It is whether the income or expenses have been paid. An accounting treatment method that recognizes income and expenses based on actual receipt or payment. Accrual basis is an accounting treatment method that recognizes income and expenses in each period based on whether the income or expenses should be attributed to the current period.

(1) Accurately, timely and comprehensively record and account for the economic activities of each unit to provide true and reliable accounting information

(2) Supervising the economic activities and financial revenue and expenditure of all units is to comply with national financial policies and regulations to maintain financial discipline

(3) Forecast economic prospects and participate in business decisions

(1) Accounts for setting up accounting subjects. Accounting subjects are items that classify and supervise the specific contents of accounting objects according to their different characteristics and economic management needs.

(2) Double-entry accounting refers to an accounting method in which every economic business of an enterprise must be registered simultaneously in two or more interconnected accounts.

(3) Fill in and review vouchers. Any accounting matters that occur in each unit must obtain original vouchers to prove that its economic business is occurring or has been completed.

(4) Registration book: Based on the audited and correct accounting vouchers, the double-entry accounting method is used to record the contents of the economic business in the system, and is a specialized method in the accounting industry.

(5) Cost calculation is a special method used by corporate accounting. It is a method of determining the total cost and unit cost of each cost calculation object according to the cost calculation objects and various expenses incurred in production and operation activities.

(6) Property inventory is a specialized method for carrying out practical inventory of various properties, materials, monetary funds, and checking current accounts to find out whether the actual amount is consistent with the book amount.

(7) The preparation of financial accounting reports is a summary of the daily accounting of an enterprise. It is the further processing and sorting of accounting data based on account book records. It is also an important basis for accounting analysis, accounting inspection and accounting final accounts.