The basic accounting knowledge that accountants should be proficient in includes the following aspects 1) Setting up an account,Setting up accounts is a professional way to classify, calculate and supervise the main content of financial accounting. Because the core content of accounting objects is complex, to carry out systematic calculation and habitual supervision on it, it is necessary to carry out scientific and reasonable classification of economic development business processes, so as to facilitate classification and continuous recording, so as to obtain A variety of different characteristics, messages and indicator values ​​that meet the requirements of the operation management center.(2) Double-entry bookkeeping,Double-entry bookkeeping refers to a bookkeeping method that registers in two or more interrelated accounts with the same amount for each fund business process that appears. 

The use of double-entry bookkeeping can comprehensively reflect the cause and effect of each economic development work, and can avoid mistakes and help to check the rationality and consistency of the records in the account book. It is a relatively reasonable bookkeeping method.(3) Fill in and approve the credentials,Accounting vouchers are written materials that record the business process of economic development, establish economic development obligations, and serve as the basis for accounting. Properly filling in and approving accounting vouchers is the basis for calculating and supervising the financial disclosure of economic activities, and is a prerequisite for doing a good job in financial work.(4) filing accounting vouchers,Recorded accounting vouchers, commonly known as bookkeeping, are classified in the accounting books based on the approval of accurate accounting vouchers, continuously and in detail to record the business processes of various economic development items, so as to provide detailed and systematic software for economic and management. It is convenient to provide detailed and systematic software financial accounting materials for economy and management. Book records are crucial accounting books, and are an important part of financial accounting analysis and financial accounting inspection.(5) Calculate the cost,Calculated cost is a professional way to calculate and allocate project accounting system software process of production and operation according to a certain target, so as to clarify the cost and product cost of each target. Production cost is a key indicator value that comprehensively reflects the company's production and operation activities. Proper cost calculation can evaluate the cost level of production and operation, and at the same time, it is the basis for clarifying the company's profit and loss and formulating product quotations. And provide key data and information for the company to achieve business management and management decisions.(6) Property inventory,Property inspection refers to a professional way to check the accounts according to the aggregated entities to find out the registered amount of various types of assets and materials. 

According to the property inventory, the accuracy of financial accounting records can be improved to ensure that the accounts are consistent. At the same time, it can also check the storage and use status of various assets and materials, as well as the implementation status of various settlement payments, so that it is convenient to immediately take certain measures for items that are overstocked or damaged and overdue loans. Effective measures to carry out cleaning and strengthening methods for the management of assets and substances.(7) Finalizing financial and accounting statements,The preparation of financial accounting statements is a professional way to reflect the economic activities and effects of companies and administrative institutions in a timely and comprehensive manner in the form of special reports. The key of financial accounting statements is based on the records in the account books, and a set of perfect calculation index values ​​is formed through a certain method of production sorting, which is used to evaluate and analyze the financial forecast and budget execution status, and to formulate the accounting and estimation of the next period. important part.Although the above seven methods of financial accounting have their own special meanings and effects, they are not independent. Instead, they are interconnected, interdependent, and restrained. They form a complete method management system. In financial accounting, this method should be properly applied. Generally, after the economic development work occurs, fill in and approve the credentials according to the prescribed procedures, and use the double-entry bookkeeping method to carry out the filing in the relevant books; Property inventory, on the basis of the consistency of account certificates, accounts, and actual accounts, formulate financial and accounting statements based on account records.

The program flow that is used in conjunction with each other in this way is:After the economic development work is produced, obtain and fill in the accounting vouchers;The economic development business process is classified and calculated according to the accounting entries, and the double-entry bookkeeping method is applied to record in the relevant accounting vouchers;Calculate the cost of various expenses in the whole process of business operation;Check the book records according to the property inventory to ensure that the accounts are consistent;At the end of the period, according to the account book record materials and other materials, the necessary production and processing calculations are carried out, and the financial accounting statements are prepared.

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