Chart of Accounts Inquiry

Tool Introduction

"Accounting Subject Inquiry" is an online tool designed for accounting and finance professionals, as well as related learners. It provides a comprehensive and structured list of accounting subjects, covering six major categories under enterprise accounting standards: asset accounts, liability accounts, common accounts, owner's equity accounts, cost accounts, and profit and loss accounts. Users can easily find the number, standard name, and applicable scope (e.g., bank-specific, insurance-specific) of each accounting subject, helping users quickly understand and apply accounting subjects.

How to Use

1. Access the tool: Open this online tool page, and you will see all accounting subjects clearly displayed by category.
2. Browse subjects: The tool page lists all accounting subjects in a table format, divided into major categories such as "Asset Accounts" and "Liability Accounts". You can scroll down the page to browse different categories of accounting subjects.
3. Find information: Each subject clearly lists three key pieces of information: "Number", "Accounting Subject Name", and "Applicable Scope of Accounting Subject".
4. Search/Filter: Although the current page is a static display, in actual use, it usually supports quick search or filtering by entering keywords such as subject name, number, or applicable scope to locate the accounting subject you need. (Please note that this function description is based on the design of general inquiry tools, and the actual interactive functions are subject to the page.)

Usage Example

Suppose you need to find the accounting subject "Cash on Hand":

• Example operation: In the tool, you can directly find relevant information under "Asset Accounts".
• Expected output result:

  Number	Accounting Subject Name	Applicable Scope of Accounting Subject
  1001	Cash on Hand

• Operation demonstration: You will see that the number for "Cash on Hand" is "1001", and the applicable scope is blank, indicating it is a general subject.

What is an Accounting Subject?

An accounting subject is a project that classifies and accounts for accounting elements. It is the basis for setting up ledgers and recording economic transactions, and it is an important tool for accounting. Simply put, an accounting subject is a specific label and code given to a company's economic activities, such as cash, bank deposits, accounts receivable, accounts payable, revenue, costs, etc., for systematic recording, classification, and summarization. Through accounting subjects, companies can clearly understand the composition and changes of various assets, liabilities, and owner's equity, as well as the formation process of revenue, expenses, and profits.

Importance of Accounting Subject Classification

The scientific classification of accounting subjects is the foundation of a modern accounting system. It not only helps in the preparation of financial statements but also provides detailed information required for management decisions. For example, by distinguishing between "Cash on Hand" and "Bank Deposits", one can clearly know the company's cash situation in hand and in the bank; by distinguishing between "Main Business Revenue" and "Other Business Revenue", one can analyze the profitability of the company's main business activities and auxiliary business activities. In addition, different industries may require specific accounting subjects (such as banking, insurance, agriculture, etc.), and this classification helps to comply with industry accounting standards and improve the professionalism and comparability of financial information.

Frequently Asked Questions

• Q: What types of accounting subjects does this tool cover? A: This tool covers six major categories: asset accounts, liability accounts, common accounts, owner's equity accounts, cost accounts, and profit and loss accounts, basically including all major subjects under Chinese enterprise accounting standards.
• Q: What does it mean if the applicable scope of an accounting subject is blank? A: A blank applicable scope means that the accounting subject is a general subject, applicable to most industries and types of enterprises, without specific industry restrictions.
• Q: Where can I find accounting subjects for specific industries? A: In the "Applicable Scope of Accounting Subject" column, if it displays "Bank-specific", "Insurance-specific", "Agriculture-specific", etc., it means that the subject is customized for a specific industry.
• Q: Is the data in this tool up-to-date? A: The accounting subject information provided by this tool is usually based on current enterprise accounting standards and relevant regulations. As accounting standards are updated, the data will be adjusted in a timely manner. It is recommended to pay attention to official releases.

Notes

• The accounting subject information provided by this tool is for reference only. In actual accounting, please refer to the latest enterprise accounting standards, specific industry accounting systems, and the company's own accounting policies.
• When using industry-specific subjects, please ensure that your company belongs to that industry and understand its special accounting treatment requirements.
• It is recommended to verify the subject number and name before use to ensure accuracy and avoid inaccurate financial data caused by incorrect subject usage.