基础会计学(Foundations of Accounting)

基础会计学（

Foundations of Accounting

）

In this paper, by what contribution

Basic accounting

The first chapter is general introduction

Section 1 the meaning, functions and objectives of accounting

First, the meaning of accounting

Accounting is an important component of economic management.

It is through the collection, processing and utilization in

monetary

units

as

measurement

standard

to

show

certain

economic

information on economic activities of organization, control,

regulation

and

guidance,

a

kind

of

management

activity

prompted

people

to

compare

the

pros

and

cons,

gains

and

losses,

stressing

economic benefits.

Key points of accounting implications:

All the currency that economic information (financial

information)

It is a kind of economic management activity

This paper value management

Two, the basic functions of accounting

1. function of Accounting -

Accounting is the function or function of accounting as an

economic management

Can play a role.

2. basic functions of Accounting: Accounting and supervision

(1) accounting function:

Accounting

is

the

work

of

confirming,

measuring,

recording

and

conducting fair economic activities through value.

Basic characteristics:

First, the economic activities of each unit are reflected in

the quantity of value.

Accounting has integrity, continuity and systematicness.

Accounting reflects the whole process of the economic

activities of each unit.

(2) supervisory function:

Accounting

supervision

is

through

prediction,

decision

making,

control and analysis,

Specific

methods

such

as

examination

and

evaluation,

to

promote

economic

activities

in

accordance

with

the

requirements

of

the

operation, in order to achieve the desired purpose.

Basic characteristics:

Accounting supervision mainly through the value index.

Supervise the whole process of the economic activities of the

unit, including supervision afterwards, supervision in place

and supervision in advance.

Three, accounting objectives

The ultimate goal of accounting:

Part

of

the

whole

economic

management

accounting,

so

accounting

objectives

of

course

from

the

overall

goal

belongs

to

economic

management; overall goal of economic management is to improve

the economic benefit, so accounting to improve economic

efficiency as the ultimate goal.

Objectives of accounting:

The information provided by the accountant shall meet the

requirements of the state's macro- economic management, and

meet the needs of the parties concerned to understand the

financial situation

and

operation

results of

enterprises, and

to meet the needs of enterprises to strengthen their internal

management.

The goal of accounting is essentially the requirement of the

quality of accounting information.

Second, accounting objects and accounting elements

I. accounting objects

What is the object of accounting, that is, accounting and

supervision?.

Graphic representation:

Finally summed up:

The object of accounting is economic activity of unit

organization in currency.

Two, accounting elements

Accounting

factors

explain

the

necessary

factors

of

enterprise

economic activities from the perspective of accounting.

Enterprise

economic

activities

can

be

divided

into

six

factors:

1. assets

The concept of assets

China's enterprise accounting system defines assets as:

Asset

refers

to

the

past

transactions,

matters

formed

and

owned

or controlled by the enterprise, the resource is expected to

bring economic benefits to the enterprise.

Classification of assets

Assets are divided into current assets and non current assets

according to their liquidity.

Liquid

assets

are

assets

that

can

be

realized

or

consumed

within

a business cycle of one year or more, including cash, bank

deposits, short-term investments, accounts receivable,

prepayments, inventories, etc..

Non - current assets are non - current assets, including

long- term investments, fixed assets, intangible assets, and

other assets

Characteristics of assets

The essence of A. assets is economic resources.

B. this economic resource must be owned or controlled by a

specific accounting entity.

C. this economic resource must be the result of past

transactions or events.

D. economic resources may be tangible or intangible.

2. liabilities

The concept of debt

The enterprise accounting system of our country thinks that:

Liabilities refer to the existing obligations arising from

transactions

or

events

in

the

past,

and

the

performance

of

the

obligations is expected to result in the outflow of economic

interests from the enterprise.

Classification of liabilities

Liabilities can be divided into current liabilities and non

current liabilities.

Current liabilities refer to debts that will be repaid within

1

years (including 1

years)

or

over

an

operating

period

of one

year, including short-term loans, bills payable, accounts

payable, accounts receivable, payable wages, etc..

Debt

payable

during

the

period

of

one

year

or

more

than

one

year

of the business is non current liabilities, often referred to

as long-term liabilities, including long-term loans, bonds

payable, long- term payables, etc..

Characteristics of liabilities

A. liabilities are the existing obligations of an enterprise

and are the obligations that have been formed by past

transactions or events of an enterprise.

B. debt liquidation is expected to lead to the outflow of

economic interests of enterprises. Whether the present

obligation of debt corresponds to the statutory obligation or

the constructive obligation, the expected performance will

lead

to

the

outflow

of

economic

interests.

Specifically

for

the

delivery of assets, providing services, etc..

3. owners equity

The concept of owner's equity

The definition of enterprise accounting system in our country

is:

Owner's

equity

refers

to

the

economic

interests

enjoyed

by

the

owner in the assets of the enterprise, and the amount is the

balance after deducting the liabilities,

Classification of owner's equity

Owner's equity includes: paid in capital (or share capital),

capital reserves, surplus reserves, undistributed profits,

etc..

Characteristics of owner's equity

The A. owner only owns ownership of the net assets of the

enterprise,

Net assets are the balance of assets minus liabilities.

B. owner's equity is not an independent element. Its non

independence is expressed in the recognition of the amount of

the owner's equity, and the measurement needs to depend on

assets and liabilities.

4. accounting equation

The above three basic concepts, namely three accounting

elements, constitute the accounting equation:

Assets = Liabilities + owner's equity

5. income

Concept of income

Definition of enterprise accounting standard of our country:

Income refers to the sale of goods, services and

The

total

inflow

of

economic

benefits

resulting

from

day-to-day

activities such as the transfer of the use of assets.

Classification of income

Revenues include sales of goods, income from services, and

income from the use of the assets of others.

Characteristics of income

A.

income

is

the

inflow

of

economic

benefits

in

daily

activities,

and the inflow of economic benefits arising from accidental

activities can only form gains.

The economic benefits of B. are tangible.

The

formation

of

C.

income

is

always

accompanied

by

an

increase

in assets or a decrease in liabilities.

6. expenses

The concept of cost

The provisions of the enterprise accounting system of our

country:

Cost refers to the enterprise for the sale of goods, services

and so on

The outflow of economic benefits occurring in everyday

activities.

Classification of expenses

Multiform

Cost characteristics

A.

fee

recognition

should

be

determined

with

the

income

ratio.

B. costs represent the outflow of the economic benefits of an

enterprise, or a deduction for the income of an enterprise.

7. profit

Concept of profit

Profit

is

the

operating

result

of

an

enterprise

during

a

certain

accounting period. Including operating profit, total profit

and net profit. Their contents and relationships are as

follows:

Total profit = income - expenses

Net profit = total profit - income tax

Assets = Liabilities + owner equity + income - expenses

Three, the identity of accounting equation

Assets = equity

Assets = creditor's equity + owner's equity

Assets = Liabilities + owner's equity

Balance sheet

Assets

Amount of money

Liabilities and owner's equity

Amount of money

cash

Zero point two

Short-term borrowing

Two hundred

bank deposit

Twenty-eight point eight

Accounts payable

Four hundred

Accounts receivable

One hundred and forty-one

Paid in capital

Three hundred and fifty

Stock

Four hundred and eighty

Accumulation fund

Fifty

fixed assets

Three hundred and fifty

Total

One thousand

Total

One thousand

The third section is the basic rules of accounting

I. The basic premise of Accounting: accounting hypothesis

Accounting subject: spatial scope

Continuous operation - time

Accounting period - a supplement to continuing operations

Monetary measurement the basis of measurement

Two. General principles of accounting

The general principles

of

accounting standards

promulgated

in

China can be divided into

Three levels:

(I) principle of general requirement

Principle of prudence, principle of usefulness and principle

of accrual basis

(two) the principle of the quality requirements of accounting

information

Principles of authenticity, comparability, consistency,

timeliness, clarity

(three) the principle of confirming and measuring

requirements;

It divides the principle of income expenditure and capital

expenditure, the principle of material property according to

the principle of actual cost and the ratio of income and

expenses

In addition to the above general principles of accounting,

there are some exceptions to the accounting principle

The principle of materiality is more important than the form

principle

Section fourth accounting methods

Accounting method refers to the means to realize the task of

accounting and to fulfill the functions of accounting and

supervision.

I. accounting

Two

、

Accounting Analysis

Three, accounting assessment

Four. Accounting forecast

Five, accounting decisions

The second chapter deals with accounting methods

* accounting confirmation, measurement, recording and

reporting.

Section 1 Accounting Confirmation

I. initial confirmation and re confirmation of P21

(I) initial confirmation

1. definitions of initial validation

-

confirm

the

raw

economic

information

of

the

input

accounting

system.

2. the substance of initial confirmation

- can economic data be translated into accounting information

and entered into accounting system?

3., the primary standard of initial recognition monetary

measurement

(two) reconfirm

1. definition of reconfirm

- the processing of the output of an accounting system

Accounting information confirmation.

2. the substance of re confirmation

According

to

the

management's

needs,

to

confirm

which

items

in

the account information should be included in the financial

statements, or how much financial information and financial

information should be revealed in the financial statements;

The

economic

data

have

been

confirmed

in

the

days

after

the

due

again to confirm the effects of changing.

3., the primary standard of re recognition the needs of

accounting information users

Two, accounting standards

(I) definable

First of all, it is necessary to confirm whether the economic

business can enter into the accounting system, and then to

confirm the economic business which can enter the accounting

system,

according

to

the

definition

of

accounting

elements,

to