Setting up an account is a special way to classify accounting and supervise the specific contents of accounting. As the specific contents of accounting objects are complex and diverse, it is necessary to scientifically classify financial business and classify them in order to systematically record financial transactions and regular supervision.

Double entry accounting refers to a bookkeeping method that registers each business in an equal amount and registers in two or more than two interconnected accounts. The double entry bookkeeping method can fully reflect the origin and development of every economic business, and it can prevent errors and facilitate checking the correctness and completeness of account books. It is a relatively scientific bookkeeping method.

Accounting voucher is a written proof of recording economic activities and defining economic responsibilities as the basis for keeping accounts. Correctly filling and examining accounting vouchers is the basis for accounting and supervising the financial revenue and expenditure of economic activities, and is also the precondition for doing a good job in accounting work.

register Accounting books For short, bookkeeping is based on the examination of unmistakable accounting vouchers, classifying all the economic items in a continuous and complete manner so as to provide a complete and systematic recording of economic activities for economic management so as to provide complete and systematic accounting information for economic management. The book record is an important accounting material and an important basis for accounting analysis and accounting examination.

　　 Cost calculation It is a special method to collect and allocate all kinds of expenses in the course of production and operation according to certain objects, so as to determine the total cost and unit cost of each object. Product cost is an important index to reflect the production and operation activities of an enterprise. The correct cost calculation can be used to assess the cost level of production and operation process, and it is also the basis for determining the profit and loss of enterprises and the pricing of products. It also provides important data for business decision making.

　　 physical inventory It refers to a special method to check the amount of property and material by checking the physical objects and checking accounts. Through property checking, we can improve the correctness of accounting records and ensure the consistency of accounts. At the same time, we can also find out the custody and usage of various property and materials and the implementation of various settlement funds, so as to take timely measures to clean up and strengthen the management of property and materials for overstocked or damaged materials and overdue payments.