What Are the Different Types of Financial Accounting Jobs?

Financial accounting refers to the comprehensive and systematic calculation and supervision of the completed capital movement of the enterprise, with the main objective of providing economic information such as the financial status and profitability of the enterprise to investors, creditors and relevant government departments with external economic interests. And economic management activities. Financial accounting is an important basic work of modern enterprises. Through a series of accounting procedures, it provides useful information for decision-making, and actively participates in business management decisions to improve corporate economic benefits and serve the healthy and orderly development of the market economy.

Financial Accounting

(A branch of corporate accounting)

The history of financial accounting has a long history. Since its birth, the development of financial accounting has gone through

First, financial accounting helps provide useful information for decision-making, improves corporate transparency, and regulates corporate behavior.

Corporate financial accounting functions through its reflection. Providing information on the financial status, operating results, and cash flow of an enterprise is the basis for decision-making by all parties, including investors and creditors.

Second, financial accounting helps enterprises to strengthen management, improve economic efficiency, and promote sustainable development of enterprises;

The level of business management directly affects the economic benefits, business results, competitiveness and development prospects of an enterprise, and to a certain extent determines its future and destiny.

Third, financial accounting helps assess the performance of the management's financial responsibilities.

The company has accepted all investors and

Work management

responsibly handle

Take the initiative

customer service

Integrity

Self-development

Analytical thinking

Stress tolerance

Influence persuasion

Communication and coordination ^[1]

The characteristics mentioned here are mainly different from management accounting.

With the primary goal of measuring and transmitting information

The main goal of financial accounting is to provide accounting information to corporate investors, creditors, government departments, and the general public. This information reflects the overall situation of the company and focuses on historical information.

Focus on accounting reports

Financial accounting, as an accounting information system, takes accounting reports as the final result. The statements prepared by modern financial accounting are general statements prepared under the guidance of generally accepted accounting principles. Modern financial accounting puts the preparation of statements in a prominent position, so the core of financial accounting is accounting reports.

Using traditional accounting model as the basic method of data processing and information processing

In order to provide accounting statements, financial accounting must be proficient in the use of information processing methods. The traditional accounting model is based on the double-entry bookkeeping system, based on accrual basis, and follows the historical cost principle, which provides a good method for financial accounting.

Based on generally accepted accounting principles and principles

Generally accepted accounting principles are the basic principles and standards that guide financial accounting work, and are the norm for organizing accounting activities and handling accounting business. Management accounting does not have to comply. ^[1]

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Introduction

Independence analysis

From the historical analysis of production, the history of financial accounting is relatively long. Since the birth of Paccioli double entry accounting method, it has a history of over 500 years. Management accounting and

Master the basic principles of enterprise accounting information system and design, the setup of computerized accounting software initialization, general ledger system, reporting system, and operation methods of business accounting subsystems such as payroll and fixed asset accounting; understand the data flow of the accounting information system, Module construction, the impact of computerized accounting on traditional manual accounting methods; understand the management requirements and system specifications of the company's implementation of computerized accounting, the purchase, sales, and storage business accounting subsystem, and data processing and processing based on commercialized accounting software.

General accounting, accounting subjects, the application of accounts and double-entry bookkeeping, accounting vouchers, books and statements, accounting and accounting work organization and other common accounting knowledge, assets and liabilities and ownership rights, operating income expenses profit, financial statement analysis, Accounting law, tax regulations and tax certificate management teaches how to do accounting, teaching accounting on a computer (learning financial software).

As a man-made economic information system, financial accounting is inevitably affected by the objective social environment in which it is located. The influence of social environment on financial accounting is mainly realized through the influence of economic factors, political factors, legal factors, social and cultural factors, education factors, and scientific and technological factors. Economic factors are the most important and direct factors among all the factors that affect and restrict financial accounting. The way economic factors affect financial accounting includes directly affecting financial accounting and indirectly affecting financial accounting with the help of political, legal, cultural, educational and other environmental factors. The direct influence of economic factors on financial accounting is achieved through the combined effects of various factors such as the level of social and economic development, the source of corporate funds, the closeness of economic links with other countries and regions, and the degree of inflation.

Financial Accounting

Political Factors

The influence of political factors on financial accounting is volatile. Although economic development has been taken as the primary issue by all countries in the world, the influence of political factors on financial accounting has shown a weakening trend, but political factors will still indirectly affect finance through economic factors, legal factors and other factors accounting.

Legal factor

Today, countries around the world mainly adopt statutory law and case law. The legal impact of accounting principles and accounting practices in countries that implement statutory law systems is often broad and profound. In countries where case law is implemented, laws generally have fewer regulations on financial accounting and most of them are principled.

Socio-cultural factors

Socio-cultural factors refer to factors such as social customs, culture, fashion and moral concepts in the social environment. The influence of social and cultural factors on financial accounting is often realized in a subconscious manner.

Educational factors

Educational factors include issues such as education structure, education orientation, education system, and education level. Generally speaking, the higher the education level of a country or region, the higher the level of financial accounting.

Technological factors

The impact of science and technology on financial accounting includes the influence of concepts, the influence of accounting policy choices, and the influence of accounting technology.

While financial accounting is affected and restricted by the social environment in which it is located, it will also have a positive reaction to the social environment. This reaction is mainly manifested in the continuous development and improvement of the social environment.

The so-called reaction is that financial accounting has a positive reaction to the social environment, such as the process of applying science and technology to financial accounting theory and practice, while enriching these technologies themselves, it also puts forward new requirements for it; financial accounting The true and fair information provided plays a positive role in promoting the optimal allocation of social resources (including human resources) and the fairness and efficiency of the market economy; while financial accounting is subject to laws, it will also promote continuous laws and regulations Perfect etc.