Subjects accounting what is? 4 classification accounting object

Accounting object is one of the core issues of accounting, has a direct impact to the business. Determining the right objects of design payment will help reflect accurate and timely issues in economics, finance arise during the operation of the business. So subjects accounting what is? Classification the category accounting object how? To answer these questions, let's Accnet read these information in below!

1. Subjects accounting what is?

Accounting object (ĐTKT) is the total assets of the business, including the process of formation and fluctuations of them. Accounting reflects and manage this object in the process of business activities.

Characteristics of the subjects of accounting:

• General: Because of the size measurements required and primarily of accounting is currency. Should be, the accounting method can reflect the object of it at the level of the most general.
• Nature balance: In fact, objects of accounting always in motion and opposition, but still has balance with each other about quality. Therefore, the method of accounting that reflects its object in relation downloads will have a balance of weak inherent.
• Dynamic: The movement of the object of accounting general and each ĐTKT specific there are always two sides in opposition. In particular, the accounting method is needed based on the movement of objects of accounting.
• Diversity and in a static state: Seen from the overall level general the object of accounting will be divided into: Specific and detailed. Accordingly, the accounting method is built need to reflect the diversity of ĐTKT in the static state.

2. Object types accounting popular today

ĐTKT be classified into several different categories, and let's Accnet classified by characteristics of accounting object what is the okay. Based on content reflection, the category accounting object be classified into 4 categories:

• ĐTKT use the state budget. 

• ĐTKT do not use the state money.

• ĐTKT business (unless specified in article 4 of the law).

• ĐTKT finance, credit, banking, insurance and securities.

2.1. Accounting object using the state budget

Objects of accounting is responsible for recording the activities of revenues and expenditures of the state budget, including the unit administrative career and the organized state. Specifically, this object manager:

• Money, supplies, and fixed assets of the unit.
• Source of funding and fund granted.
• Payment transactions, internal and peripheral.
• Record of receipts and expenditures and handle the difference activities, revenues and expenditures.
• The account for income and expenditure and the balance the state budget.
• Credit operations or financial investment.
• Record debt and handle the debt.
• Asset management company of the unit.
• Take notes about the property, the revenues and expenses paid related to the accounting unit.

2.2. Subjects accounting non-cash state

In the unit or organization does not use the state money, objects of accounting will focus on asset management and source assets. In this case, subjects accounting what is? That is:

• Records of short-term assets and long-term.
• Management equity the debt to pay.

2.3. Objects business accounting (unless specified in article 4 of the law)

• Records of assets, liabilities and equity.
• Management information related to revenue, cost of sales, earnings and other expenses.
• Recorded and processed information on taxes, charges and fees to be paid to the state budget.
• Categorize and record the results of the business, including the account divided by business activity.
• Record and manage information about the property, the account receivables and payables of the unit.

2.4. Subjects financial accounting, credit, banking, insurance and securities

• Included the object of accounting has been specified in clause 3 of the Law on Accounting.
• Record and manage information about the financial investments and credit.
• Processing and recording payments, internal and external accounting unit.
• Recording information related to the account, commitments, guarantees and other types of papers and other valuables.

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3. Identifying objects, accurate accounting

In every business activity, accounting department, become an indispensable element. So, how to determine accounting object what is the? 

Accounting, as an arm of an effective business owner, plays an important role in the process of identifying objects of accounting the most accurate. The first task of the accountant is to monitor and control the situation closely volatility of assets and funds together with leadership to ensure stable production and sales.

Accountants must understand and reflect the object of accounting in specific stages, including sources, formation, and volatility of assets. This information should be organized into a report, ensure transparency and accuracy. All data about the property will be converted into monetary units and report to the leader board.

About the property we have two formats:

– Tangible assets: include cash, buildings, machinery, office...

– Intangible assets: As with patents, trademark registration...

The object management accounting includes many complex factors such as assets, capital, revenues, expenses, accounts receivable and payable. Enterprises often encounter difficulties in tracking, classification, recognition accuracy objects this accounting, especially when the volume of data is big and diverse. This easy to lead to errors in financial statements, affect the decisions of management.

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Classification accounting object what is the is an important content in accounting. People need to understand the the category accounting object to be able to reflect correct, complete and timely information about the financial situation, the economics of his business. I hope the information that Accnet have provided will be useful to you!