会计基础串讲（Basic accounting construe）.docVIP

会计基础串讲（Basic accounting construe） Chuanjiang -- accounting based information The first chapter is general introduction A special method of accounting, including the accounting department set property inventory, double entry, fill in accounting vouchers, registration books, cost accounting, inventory, accounting statements. Two, the basic functions of Accounting: Accounting and supervision. In addition to basic functions, accounting functions include forecasting economic prospects, participating in economic decisions, and planning organizations. Accounting function is the most basic function of accounting. Accounting supervision is divided into internal supervision and external supervision, and external supervision is divided into state supervision and social supervision. (the audit of Certified Public Accountants belongs to social supervision), the state supervision includes state finance, auditing, taxation, the peoples Bank (not including commercial banks and higher authorities or departments), securities supervision, insurance supervision. Three, if the enterprise has bankruptcy liquidation, all the accounting procedures and methods based on continuous operation will no longer be applicable, but the accounting procedures and methods of bankruptcy liquidation should be adopted. Four, accounting assumptions have this period and this period has difference between cash basis and accrual basis, revenue expenditure and capital expenditure, the proportion of income and expenses and the receivable and payable accounting etc.. Five, cash basis is to receive or pay cash as a basis for recognition of income and expenses. The administrative units of our country adopt the system of cash basis, and the initial operation of public institutions can be made by accrual basis, and most of them adopt cash basis. Six, the accounting information quality requirements: reliability, relevance, understandability, comparability (note that the same enterprise in different periods than durin