Categorization of accounting accounts:
1, asset accounts: according to the liquidity of the assets are divided into accounts reflecting current assets and accounts reflecting non-current assets.
2, liability accounts: according to the repayment period of liabilities are divided into accounts reflecting current liabilities and accounts reflecting long-term liabilities.
3, *** like subjects: *** like subjects are characterized by the need to define their nature from the direction of its closing balance.
4, owner's equity accounts: according to the formation and nature of equity can be divided into accounts reflecting capital and accounts reflecting retained earnings.
5, cost accounts: including "production costs", "labor costs", "manufacturing overhead" and other subjects.
Expanded:
Other classifications of accounting accounts: "production cost", "labor cost", "manufacturing cost" and so on. p>Other classification of accounting accounts:
Classification according to the degree of detail of its accounting information:
In order to make the accounting information provided by the enterprise to better meet the different requirements of the users of accounting information, it is necessary to classify accounting accounts according to the degree of detail of its accounting information. In general, accounting accounts can be categorized into general ledger accounts and detailed account classifications.
The general ledger accounts, also known as the first level of accounts or general ledger accounts, is the specific content of the accounting elements of the general classification, which provides a general accounting indicators, such as "fixed assets", "raw materials", " Accounts receivable", "accounts payable" and so on.
Detailed classification accounts, also known as secondary accounts or detailed accounts, is a more detailed classification of the contents of the general classification accounts, it can provide more detailed, specific accounting indicators, such as "accounts receivable" general classification accounts under the name of the specific unit set up in accordance with the detailed accounts, reflecting specific units should be collected from the unit of the The amount of payment for goods.
In China, the general classification of accounts is generally formulated by the Ministry of Finance, each unit can be based on their own characteristics of their own additions, deletions or mergers of certain accounting accounts to ensure that the requirements of the accounting accounts.
Categorized by their economic use:
Economic use refers to what economic indicators an accounting account can provide.
Accounting accounts can be classified according to their economic use into inventory accounts, settlement accounts, inter-period amortization accounts, capital accounts, adjustment accounts, pooling and allocation accounts, costing accounts, profit and loss calculations, and financial results accounts.
Baidu Encyclopedia - Accounting Accounts