1, bookkeeping method: it is the most basic accounting method, that is, the economic business of the company is recorded according to certain formats and rules, so as to facilitate subsequent summary, classification and analysis.
2. Entry method: According to the bookkeeping principle, each economic transaction is debited and credited separately in the accounting books, that is, each transaction should be listed separately with details of debit and credit subjects, and information such as amount, date and summary should be filled in.
3. Balance method: based on the entry method, the ending balance of each account is calculated by summarizing the loan amount of each account and filled in the balance table.
4. Account method: refers to setting up corresponding accounts according to different economic businesses in accounting, such as cash accounts, accounts receivable, accounts payable, etc., so as to facilitate the classified management of different types of assets, liabilities, income and expenses.
5. Accounting method: refers to the use of various methods in the accounting process to calculate the company's economic business, such as cost accounting, tax accounting, profit accounting, etc. , so as to help enterprises evaluate their own operating conditions and future development direction.
The above are the basic accounting methods. Enterprises can choose the appropriate accounting method according to their actual needs and their own conditions.
Characteristics of accounting
1. Legitimacy: Accounting needs to comply with laws and regulations, such as company law, finance and tax law, etc., to ensure the truthfulness, accuracy and completeness of accounting records and reports.
2. Systematization: Accounting is a systematic work, which needs to be carried out according to certain standards and processes, including establishing accounting accounts, compiling accounting subjects, accounting entries, summarizing accounting, adjusting, auditing and reporting.
3. Statistics: Accounting is a statistically significant job. Through the recording and classification of various economic businesses of enterprises, a series of financial statements and financial indicators reflecting the economic situation and development trend of enterprises can be formed.
4. Historicity: Accounting is a historical work, that is, the data recorded and reported are all economic business in the past period and cannot reflect the current or future economic situation.
5. Objectivity: Accounting needs to objectively record and report the economic business of the enterprise, and cannot be influenced by personal feelings or prejudice to ensure the authenticity and reliability of information.
6. Quantification: Accounting needs to quantify all kinds of economic business of the enterprise, so as to facilitate comparison, analysis and decision-making, such as monetary amount, quantity and ratio.
These characteristics make accounting an important tool for enterprise management, which can help enterprises monitor capital flow, evaluate business performance, make budget plans and make investment decisions.