The chart of accounts refers to a set of accounting subjects that classify and calculate the specific contents of accounting elements in accordance with the content of economic operations and economic management requirements.
Chart of accounts
For easy compilation
Serial number
Account number
Accounting subjects
Remark
1
1001
Accounting subjects often have unpredictable feelings for managers who do not understand accounting in general, so they are not only reluctant to look at financial statements, but they also dare not have any opinions on the formulation of accounting subjects. In fact, accounting subjects are just a statistical classification of business management resources, so if you understand the nature and structural system of accounting subjects, every manager can not only understand the financial statements, but also design accounting subjects to make accounting resources Become good management information.
Accounting subjects are the basis of accounting personnel's records. They are divided into five categories in structure: (1) assets (2) liabilities (3) capital (4) income (5) expenses (costs). They are explained as follows:
I. Assets: refers to all valuable resources owned by an enterprise, which can be divided into three categories: current assets, fixed assets, and other assets. Current assets are cash and assets that a company wants to turn into cash. For example, bank deposits, accounts receivable, inventory, etc. Fixed assets are assets that the company does not want to sell, but long-term use, such as land, houses, and machinery. Other assets refer to intangible assets, unallocated expenses, security deposits, etc.
2. Liabilities: refers to the debts of an enterprise, which can be divided into current liabilities, long-term liabilities and other liabilities. Current liabilities refer to liabilities of less than one year, long-term liabilities refer to liabilities of more than one year, and other liabilities refer to liabilities incurred for non-financial purposes, such as deposits in deposits, collections and various loss provisions.
Capital: Also known as shareholder equity, is the part of the enterprise that belongs to shareholders, so it is equal to the difference between assets and liabilities. Capital can be divided into two types: equity and surplus. Equity is the part invested by shareholders, and surplus is the part earned by the enterprise.
4. Revenue: Refers to the income from the sale of products or the provision of services by an enterprise. It can be divided into two categories: operating income and non-operating income. Operating income is the income within the company's intended business scope, while non-operating income refers to the intended business scope. External income, such as interest income from non-financial industries.
V. Expenses: Expenses incurred due to income, which are further divided into four categories: direct costs, selling expenses, management expenses, and non-operating expenses. The so-called direct cost is that the expenditure can be directly attributed to a certain operating income, such as cost of goods sold, cost of materials, etc. Sales expenses refer to expenses incurred to achieve business purposes, but cannot be directly attributed to a certain business income, such as advertising costs, sales staff salaries, etc. Management expenses refer to the expenses that must be paid to maintain the operation of the enterprise, such as management staff salaries and rental expenses. Non-operating expenses are financial expenses and investment losses that are not necessary to achieve operating income.
2013 Intermediate Accounting Title Examination Subjects
The accounting professional and technical intermediate qualification examination consists of three subjects: "Financial Management", "Economic Law", and "Intermediate Accounting Practice".
"Financial Management" and "Economic Law" are 2.5 hours, and "Intermediate Accounting Practice" is 3 hours.
The types of questions in the 2013 intermediate qualifications are the same as in 2012. details as follows:
"Intermediate Accounting Practice" subjects: single-choice questions, multiple-choice questions, judgment questions, calculation and analysis questions, and comprehensive questions.
"Financial Management" subjects: single-choice questions, multiple-choice questions, judgment questions, calculation and analysis questions, and comprehensive questions.
"Economic Law" subjects: single-choice questions, multiple-choice questions, judgment questions, short answer questions, and comprehensive questions.
