1. Assets

Cash, bank deposits, other monetary funds, accounts receivable, other receivables, materials in transit, materials, low-value consumables, Inventory goods, fixed assets, accumulated depreciation, construction in progress, liquidation of fixed assets, intangible assets, and long-term deferred expenses.

II. Liabilities

Accounts payable, wages payable, welfare fees payable, taxes payable, other payables, other payables, accrued expenses .

3. Owner’s Equity

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

IV. Cost category

Production costs, manufacturing expenses

V. Profit and loss category

Main business income, other business income, Non-operating income, main business costs, main business taxes and surcharges, other business expenses, operating expenses, administrative expenses, financial expenses, non-operating expenses, income tax.

Extended information:

General classification accounts are accounting accounts that collectively classify the specific content of accounting elements and provide summary information, such as "Accounts Receivable" and "Accounts Payable" , "raw materials", etc.

The general ledger refers to an account that is set up according to the general ledger account and registered in fair monetary measurement units, and is used to provide summary accounting information.

Referred to as the general ledger. It is a ledger book that opens accounts based on general classification accounts and is used to register all economic businesses, conduct general classification accounting, and provide comprehensive accounting information. The accounting information provided by the general ledger is the main basis for preparing accounting statements. Any unit must set up a general ledger.

The general ledger generally uses a fixed book. The account page format of the general ledger generally adopts the columns of "debit", "credit" and "balance". According to actual needs, you can also add an "opposite account" column in the "debit" and "credit" columns. The account page format of the general ledger can also adopt a multi-column format, such as combining sequential records and general ledger records into a joint account book, that is, a journal general ledger.

Baidu Encyclopedia - General Classification Accounts

Baidu Encyclopedia - Asset Accounts

Baidu Encyclopedia - Liability Accounts

Baidu Encyclopedia - All Owner's Equity Account

Baidu Encyclopedia - Cost Account

Baidu Encyclopedia - Profit and Loss Account