Lectures On Accounting Fundamentals Four - Classification Of Accounts (Part Two)

Three, accounts are classified according to their usage and structure, and accounts are set up according to accounting subjects. At the same time, accounts have their specific uses and structures. In order to better record economic activities, understand and grasp the regularity of accounts providing accounting indicators, it is necessary to further study the classification of accounts according to their uses and structures. Under the debit and credit bookkeeping method, accounts can be divided