The content of accounting does not include the increase or decrease of capital and funds. This sentence does not include the content of accounting. It refers to accounting matters that should be handled in a timely manner and accounted for.

The "Accounting Law" stipulates the basic content of accounting. Article 37 of the "Standards" reiterates this provision of the "Accounting Law", which requires that the following accounting matters must be handled in a timely manner and accounting procedures must be carried out.

1.

Receipts and payments of money and securities are monetary funds used as a means of payment.

Monetary funds that can be used as payment for payment include cash, bank deposits and other monetary funds, such as out-of-town deposits, bank draft deposits, cashier's check deposits, monetary funds in transit, letter of credit deposits, letter of guarantee deposits and various reserve funds, etc.

Securities are instruments with certain property rights or control rights, such as stocks, treasury bills, and other corporate bonds.

Payments and receipts occur frequently, and in some units the amounts incurred are quite large.

The frequency of receipts and payments of securities is lower in most units, but the amounts incurred are generally relatively large.

The business of payment and securities collection and payment involves relatively vulnerable assets. Most of the business itself directly causes the increase or decrease of a unit's monetary funds, affecting the unit's fund dispatching ability. Therefore, it usually requires strict, timely and

Accurate accounting.

The prominent problems existing in this aspect in current actual work are that some unit payments are not included in the unit's unified accounting, but are transferred to "small treasury"; or the unit's fund management is out of control and is illegally misappropriated, or even corruption,

Issues such as escape.

Therefore, it is necessary to strengthen the management of funds and securities, and establish and improve internal control and other management systems.

2.

The receipt, increase, decrease, and use of property. Property is an economic resource in physical form used by a unit to carry out or maintain business and management activities, including raw materials, fuel, packaging, low-value consumables, in-process products, self-made semi-finished products, and finished products.

, commodities and other current assets and machines, machinery, equipment, facilities, transportation, furniture and other fixed assets.

Property and materials constitute the main body of assets in many units and account for a large proportion of total assets.