Accounting includes: receipt and payment of money and securities; Receiving, sending, increasing, decreasing and using property; The occurrence and settlement of creditor's rights and debts; Increase or decrease of capital and funds; Calculation of income, expenditure, expenses and costs; Calculation and processing of financial results; Other matters requiring accounting procedures and accounting.

1. Receipt and payment of funds and securities

Receipt and payment of funds and securities is an important part of accounting. This includes recording the money received by the company, such as the payment made by customers, investment income, etc., and the payment, such as the payment made by suppliers, salary and bonus, etc. At the same time, the purchase and sale of securities also need to be recorded to track the company's investment and financing activities.

2. Receipt, increase, decrease and use of property

Property management includes recording receipt and payment of property, that is, entering and leaving the company, and tracking the increase, decrease and use of property. This includes the purchase and disposal of fixed assets, the management of inventory items, and the tracking and management of assets of other companies.

3. Occurrence and settlement of creditor's rights and debts

The occurrence of creditor's rights and debts refers to the loan relationship between the company and other entities. This includes recording the company's borrowing from banks or bondholders, as well as its arrears to suppliers, employees or other entities. Debt settlement includes the process of repaying loans and debts, and calculating and paying interest.

4. Increase or decrease of capital and fund

The increase or decrease of capital and fund reflects the capital status and capital structure of the company. This includes the issuance and repurchase of share capital, as well as the distribution and retention of the company's surplus. Managing the changes of capital and funds is very important for the financial stability and development of the company.

5. Calculation of income, expenditure, expense and cost

Calculating income, expenditure, expense and cost is one of the core tasks of accounting. This includes the calculation of sales revenue, costs, operating expenses, taxes and fees and other financial items. These data are used to make financial statements and make decision analysis.

6. Calculation and treatment of financial results

The calculation of financial results is a key step to evaluate the company's operating performance. This includes the calculation of net profit, gross profit, return on assets, debt ratio and other indicators to assess the company's profitability and financial health. These data are used to report the financial status of the company to investors, shareholders and management.

7. Other matters requiring accounting procedures and accounting

In addition to the above-mentioned core tasks, there are many other accounting procedures and accounting matters. This includes tax declaration, audit preparation, preparation of financial statements, compliance with laws and regulations and accounting standards. These matters ensure that the company's financial information is accurate, compliant and reliable.

in a word, accounting is the key process to ensure the financial transparency and economic stability of the company. It covers many aspects, and these tasks need accuracy, reliability and compliance to ensure that the company's financial data is credible and can support management decisions and external reports.