1. Assets

Inventory Cash Bank Deposits Other Monetary Funds Trading Financial Assets Notes Receivable Accounts Receivable Other Receivables Bad Debt Provisions Prepaid Accounts Materials Procurement Materials in Transit Raw Materials Turnover materials Material cost difference Inventory commodities Long-term equity investment Held-to-maturity investment Fixed assets Accumulated depreciation Fixed assets liquidation Construction in progress Accumulated amortization of intangible assets Long-term deferred expenses Pending property gains and losses

2. Liabilities

Short-term loans, notes payable, accounts payable, accounts payable in advance, other payables, employee salaries payable, taxes and fees payable, dividends payable, interest payable, long-term loans, bonds payable, and long-term payables.

3. Equity

Paid-in capital, capital reserve, surplus reserve, profit for the year, and profit distribution.

4. Profit and loss category

Main business income, other business income, non-operating income, main business cost, business taxes and surcharges, other business expenses, sales expenses, management expenses, accounting expenses, Investment income, non-operating expenses and asset impairment losses.

5. Cost categories

Production costs, manufacturing expenses, and labor costs.

6. ***Similar type

Clearing fund transactions

Extended information:

Job responsibilities

1 , Responsible for the accounting work of the general ledger accounting of education funds in accordance with the "Public Institution Accounting System", basic accounting work standards and internal financial management requirements.

2. According to the budget issued by the provincial finance, timely submit the unit's funding plan to the provincial finance and supervise the timely receipt of funds. Responsible for the preparation of monthly and quarterly reports and annual final accounts of provincial education funds, and promote the successful completion of the education plan.

Baidu Encyclopedia-General Ledger Accounting