Accounting classification

Classified by accounting subject and purpose

According to different accounting entities and purposes, it can be divided into budget accounting and financial accounting.

Budget accounting: for the purpose of realizing public functions, public assets as the accounting object, public affairs as the accounting basis, and public business results as the main evaluation indicators. It has "public", "non-profit" and "financial" specialty. It is an accounting system suitable for all levels of government departments, administrative units and various non-profit organizations.

Financial accounting: economic entities for the purpose of making profits are the accounting objects, reflecting the financial status, operating results and cash flow of the enterprise, and serving to improve the internal management of the enterprise and increase the economic efficiency. It is an accounting system suitable for all kinds of enterprises and business organizations.

Classified by report object

According to the different objects of its report, it is divided into financial accounting and management accounting.

Financial accounting: prepare financial statements to provide information for internal and external users of the enterprise. Financial accounting information is provided to a wide range of users. The focus is on reporting financial status and operating status, mainly for external reference.

Management accounting: It is mainly to provide information to the management of the enterprise as the basis for decision-making of various departments within the enterprise. There is no standard model and it is not controlled by accounting standards.

Classified by industry

Classified by industry: industrial enterprise accounting, commodity circulation accounting, financial securities accounting, insurance enterprise accounting, construction enterprise accounting, real estate accounting, post and telecommunications accounting, agricultural enterprise accounting, tourism and catering accounting, medical and health accounting, transportation accounting, culture Education accounting, property management accounting, administrative accounting, listed company accounting, logistics enterprise accounting, chain operation accounting, publishing and printing accounting, private enterprise accounting, small business accounting (manufacturing) accounting, small business accounting (commercial) accounting, electric power enterprise Accounting, coal enterprise accounting, steel enterprise accounting, petrochemical accounting, automobile industry accounting, tobacco enterprise accounting, alcohol enterprise accounting, food enterprise accounting, pharmaceutical enterprise accounting, processing and manufacturing accounting, light industry and textile accounting, foreign trade accounting, information Consulting service accounting, advertising service accounting, housing intermediary service accounting, market (agricultural trade, hardware, wholesale, building materials, clothing, etc.) accounting, sole proprietorship accounting, high-tech enterprise accounting, software and integrated circuit accounting.

Classified by job content

According to the work content, it is divided into: general ledger accounting, transaction accounting, cost accounting, material accounting, etc.

Cost accounting: refers to accounting that calculates all production expenses in order to obtain the total cost and unit cost of the product. The central content of cost accounting is cost accounting. Cost accounting is divided into two aspects: management and finance. Cost accounting assists in the management plan and control of the company's operations, and makes long-term or strategic decisions, and establishes favorable cost control methods, reduces costs and improves quality.

Classified by scope of work

According to the scope of work: public accounting, private accounting, government accounting

The object of accounting refers to the content of accounting and supervision, that is, the economic activities that a specific entity can express in currency. Economic activity expressed in currency is usually called value movement or capital movement. Capital movement includes the process of capital investment, capital utilization, and capital withdrawal of specific entities.