Headings in account books

I. Concept

The subjects that classify the specific contents of accounting elements are called accounting subjects.

Second, classification

Accounting subjects are divided into general classification subjects and detailed classification subjects according to the degree of detail and control relationship of the information provided. The former is an account that classifies the specific contents of accounting elements and provides general information, such as accounts receivable, raw materials, etc., while the latter is an account that further classifies the general classification and provides more detailed and specific accounting information, such as setting up a detailed account for accounts receivable according to the debtor's name to reflect the specific objects of accounts receivable.