Are there rules for coding subjects for accounting exams?

In order to facilitate the preparation of accounting vouchers, registration books, access to accounts, the implementation of computerized accounting, in the classification of accounting on the basis of a fixed number for each accounting compiled, these numbers are known as the number of accounting accounts, referred to as the number of accounts. In order to facilitate the accounting work, usually in the accounting system, in the form of a chart of accounts on the number of accounts, categories and names to regulate.

Accounting account numbering is a rule, the rules are as follows:

On the one hand, it should be able to play a role in distinguishing between accounting accounts; on the other hand, it is necessary to facilitate the identification of accounting personnel and computer input. Account number can clearly indicate the category to which the accounting account belongs to and its position in the category.

The first level of the number of accounting entries: the general use of four pure digital representation, which:

The first digit (i.e., thousands): represents the category of accounting entries, of which 1 represents the asset class, 2 represents the liability class, 3 represents the owner's equity class, 4 represents the cost of the class, 5 for profit and loss class;

The second digit (i.e., hundreds): can be divided into large classes below the small class; the remaining two codes for the running number. Two codes for the running number. In order to facilitate the increase or decrease of accounting entries, in general, the code should take into account the future expansion of the kit sex, between the code, leaving a certain interval.

The order of the subclasses is also a principle, such as: the subclasses below the asset class is in accordance with the ability to realize the size of the order; liabilities below the subclass is in accordance with the size of the order of the liquidity; owners' equity below the subclass is in accordance with the ability to convert the size of the order of the size of the capital.

The second level of accounting accounts: generally use six-digit code, in which the first four for the first level of account program code, the last two for the running number. For example: bank deposits (coded as 1002) under the different banks, set up more than two levels of accounts, such as "China Construction Bank", "Industrial and Commercial Bank of China", "Agricultural Bank of China "and so on, can be coded as: 100201 China Construction Bank, 100202 Industrial and Commercial Bank of China, 100203 Agricultural Bank of China

In general, the second level of accounts are set according to the needs of the enterprise. However, no matter how the first-level and second-level accounts are set, the premise must ensure the uniqueness of the code. Therefore, in order to ensure the uniqueness of the accounting account, the checking action when the information is stored is essential.

For details, please refer to the 2006 Accounting Standards for Business Enterprises (ASBE) - Application Guidelines

Accounting code rule 3222, then the program code is 403030202

403 is level 1, 03 is level 2, 02 is level 3, 02 is level 4, and 02 is level 5, which means that the program code is not unique.

Each level is a sub-account of the previous level, and the sum of this level is equal to the balance of the previous level.

The rules for coding accounting accounts for industrial enterprises are ______.

Review of Enterprise Accounting Standards - Application Guidelines issued in 2006

Principles of Accounting Accounts Coding Design

Level 1 accounts have 4 digits, Level 2 accounts have 2 digits, and Level 3 accounts have 2 digits. Level 1 accounts are set by the Ministry of Finance. Under the premise of not violating the recognition, measurement and reporting requirements of the accounting standards, enterprises can create, split and merge accounting accounts according to the actual situation of their own units. Transactions or events that do not exist in the enterprise may not be set up as related accounts. As for the detailed accounts, the enterprise can set up its own accounts in accordance with the provisions in the appendix of the accounting accounts. The latest Accounting Standards for Business Enterprises (ASBE) provide for the use of 8-digit numbers for the three levels of detailed accounts, 4 digits for the first level, 2 digits for the second level, and 2 digits for the third level.

Create a set of accounts to set the accounting account code

It is clear that it does not work! Because there is already a balance under this account. You can try it yourself, it doesn't matter.

Explanation: an industrial enterprise's accounting account coding rules are 3222, the program code for 403030202 accounting account for

3-2-2-2

3 that the first level of accounting account code is 3 (one less or more than one can not be the same below)

2 that the second level of accounting account code is 2

2 that the third level of account The code is 2 for

2 means the code for level 4 is 2 bits

The subject is only allowed to be used up to level 4

403 (Level 1 code, 3 bits. The first 4 stands for the major category of assets I forget 4 is for cost category I think, you read the book) 02 (Level 2 account code 2 bits) 02 (Level 3 account code 2 bits) 02 (Level 4 account code 2 bits)

When setting the accounting account code, it must be

When setting the accounting account code, it must be - the full code of the account.

Accounting Accounts:

In order to continuously, systematically and comprehensively account for and supervise the changes in the increase or decrease of various accounting elements arising from economic activities, it is necessary to scientifically categorize the specific content of the accounting elements in accordance with their different characteristics and requirements of economic management, and to determine in advance the name of the special case of categorical accounting and to stipulate the content of its accounting. This classification of the specific content of the accounting elements of the accounting program, known as the accounting section.

Accounting accounts are categorized according to the accounting elements to which they belong:

1, asset-based 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, *** similar subjects: *** similar 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.

6, profit and loss accounts: divided into revenue accounts and expense accounts. Income accounts include "income from main business", "other business income", "investment income", "non-operating income Income from other business", "other business income", "investment income", "non-operating income" and so on. Expense accounts include "Cost of Main Business", "Other Business Costs", "Business Taxes and Surcharges", "Other Business Expenses", "Sales Expenses" and "Sales and Marketing Expenses". ", "Selling Expenses", "Administrative Expenses", "Finance Expenses", "Income Tax Expenses " and other subjects.

t3 Accounting account code how to set

Accounting accounts in the point to increase, subject code followed by a level of subjects and subject level length settings, and then enter the name of the subject, and then OK on it. For example: the first account 102 bank deposits, subject level length 32222, to set up bank deposits of the second account Bank of China, is to increase the input 10201 Bank of China

On the issue of accounting account code

In fact, all the materials are the same classification, in the inventory of materials subject to the main materials, general materials, and then in the two large subjects sub-division of the fine materials.