Recognition of revenue from the main business, while recognizing the debt receivable; direct labor costs, electricity costs, pharmacy costs, equipment maintenance costs into the production cost accounting, carry forward the cost of the main business on a monthly basis; amortization of intangible assets formed by the franchise on a monthly basis, included in the accounting of corporate overhead; reasonable control of the production costs and management costs, financial expenses, the correct accounting of the enterprise's assets, debts, liabilities and operating results.
The main accounting entries involved are: revenue from main business, claims receivable, production costs (including expenses), the cost of main business, intangible assets, fixed assets, administrative expenses, financial expenses and so on. Basically, the commonly used accounting accounts will be involved. And then specific to be added according to the specific business.
Extended information:
Note dispersive subjects. The study of accounting can effectively diffuse the learning mind, affecting the study of other subjects, because both auditing and financial management are centered around the accounting discipline, such as deciding whether a fixed asset is to be financed or purchased plan, the use of the net cash flow method to determine the financing project, then the amortized cost measurement is required in accounting.
Because of the differences between accounting depreciation and tax law determinations, resulting in deferred income tax treatment, the audit found that the accounting depreciation method is wrong need to adjust the statement, in essence, still lies in the basic processing of accounting, while from the enterprise application, approval, purchase, installation, and so on the various processes involved in the enterprise's internal control and auditing focus.
In this matter will be involved in the signing of the contract, tax treatment, economic law matters, etc., equivalent to the various subjects of the Note is a certain link, by thinking about a complete business transaction business can be the Note several subjects in series, but also to highlight the handling of the practical operation of the accountant's ability to put forward a higher demand.
Subjects are live and learn, and often dispersed a little more conducive to the understanding of the CPA knowledge system. Business processing and there are risks, risk management is also the future of the enterprise needs to focus on the direction, which is also a prominent point of the reform of the CPA, the future development of the CPA is still promising.
Baidu Encyclopedia - Accounting Subjects