Accounting items refer to various economic transactions and events that need to be recorded and processed in accounting. It is an important component of the foundation of financial accounting and has significant implications for the financial management and decision-making of enterprises. This article will provide a detailed introduction to the specific content and key points of accounting projects.

1、 Asset accounting items
Asset accounting items refer to various resources and equity owned by an enterprise, including monetary funds, accounts receivable, inventory, fixed assets, etc. These projects require detailed recording and analysis in financial accounting to facilitate the management and utilization of their resources by the enterprise.

1. Monetary funds: Refers to various forms of monetary funds held by enterprises, including cash, bank deposits, etc. In accounting, it is necessary to record the income and expenses of each fund and prepare a cash flow statement.

2. Accounts receivable: Refers to the amount that a company has not yet received after selling goods or providing services. In accounting treatment, it is necessary to record the occurrence and recovery of each accounts receivable, and make provisions for bad debts.

3. Inventory: refers to various items used by enterprises for production, operation or sales, including raw materials, work in progress, finished products, etc. In accounting, it is necessary to record the purchase, sale, and inventory of inventory, and to make provisions for inventory impairment.

4. Fixed assets: refer to various high-value equipment, houses, and land that are used by enterprises for a long time. In accounting treatment, it is necessary to record the purchase, depreciation, and scrapping of fixed assets, and to make provisions for impairment of fixed assets.

2、 Accounting items related to liabilities
Debt accounting items refer to various amounts and obligations owed and payable by enterprises to external parties, including accounts payable, loans, wages payable, etc. These projects require detailed recording and analysis in financial accounting to facilitate the management and repayment of their liabilities by the enterprise.

1. Accounts payable: Refers to the amount that has not been paid by a company after purchasing goods or receiving services. In accounting processing, it is necessary to record the occurrence and payment of each accounts payable, and make provisions for impairment of accounts payable.

2. Borrowing: Refers to the borrowing of funds obtained by enterprises from banks or other financial institutions. In accounting, it is necessary to record the occurrence and repayment of loans, and to accrue corresponding interest expenses. Set up company in China

3. Payable wages: Refers to the wages and welfare expenses that a company should pay to its employees. In accounting processing, it is necessary to record the payment of wages for each period and make relevant provisions for social insurance and housing provident fund.

3、 Accounting items related to owner's equity
Owner's equity accounting items refer to the equity of enterprise owners in the net asset value of the enterprise, including owner's investments, profit distribution, etc. These projects require detailed recording and analysis in financial accounting to facilitate the management and allocation of owner's equity by the enterprise.

1. Owner's investment: refers to the funds and other assets invested by the owner of the enterprise. In accounting treatment, it is necessary to record the occurrence and changes of owner's investments, and to make provisions for capital reserves and surplus reserves.

2. Profit distribution: Refers to the distribution and retention of enterprise profits. In accounting, it is necessary to record the profit amount and distribution method for each period, and make provisions for surplus reserves and undistributed profits.

4、 Cost accounting items
Cost accounting items refer to various expenses and costs incurred in the production and operation process of an enterprise, including raw material costs, labor costs, sales expenses, etc. These projects require detailed recording and analysis in financial accounting to facilitate the accounting and control of their costs by the enterprise.

1. Raw material cost: refers to the expenses incurred by enterprises in purchasing and using raw materials. In accounting processing, it is necessary to record the purchase and use of raw materials, and conduct inventory and cost calculation of raw material inventory.

2. Labor cost: Refers to the salary and welfare expenses paid by the enterprise to employees. In accounting, it is necessary to record the labor costs and related social insurance and provident fund expenditures for each period.

3. Sales expenses: Refers to various expenses incurred by enterprises for selling products or providing services, including advertising expenses, promotion expenses, etc. In accounting processing, it is necessary to record the occurrence and payment of sales expenses, and conduct relevant cost accounting and analysis.