Accounting secondary account details list

Accounting secondary account details listA chart of accounts prepared according to general classification accounts and detailed classification accounts. The free download Excel template of the accounting secondary account details list is provided by Huajun Software Park. The source file is in xlsx format. You can edit and modify the content style by downloading the source file. For more information about the free download of the accounting secondary account details table download template, please Pay attention to Huajun Software Park.

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How to prepare a chart of accounts?
​​​1. Assets: refers to all valuable resources owned by an enterprise, which can be divided into three categories: current assets, fixed assets, and other assets. Current assets refer to cash and assets that a business hopes to turn into cash.

2. Liabilities: refers to the debts of an enterprise, which can be divided into current liabilities, long-term liabilities and other liabilities.

3. Capital: Also known as shareholders’ equity, it is the part of the enterprise that belongs to shareholders, so it is equal to the difference between assets and liabilities.

4. Income: refers to the income generated by an enterprise from selling products or providing services. It can be divided into two categories: operating income and non-operating income. Operating income is the income within the scheduled business scope of the enterprise, while non-operating income refers to the scheduled business scope. Non-financial income, such as interest income from non-financial industries.

5. Expenses: refer to expenses incurred due to income, which are divided into four subcategories: direct costs, sales expenses, administrative expenses, and non-operating expenses.

General skills for accounting secondary account details form ​1. Sum: =SUM(K2:K56) Sum the area from K2 to K56;
2. Average: =AVERAGE(K2:K56) Find the average of the area K2 K56;
3. Ranking: =RANK(K2,K$2:KS56) ranks the results of 55 students;
​​ 4. Level: =IF(K2>=85, "Excellent", IF(K2>=74, "People", IF(K2>=60, "Pass", "Fail")))
5. Semester overall evaluation: =K2*0.3+M2*0.3+N2*0.4 Assume that column K, column M and column N respectively store the three grades of students: "usual overall evaluation", "midterm" and "final";
​ ​ 6. Highest score: =MAX(K2:K56) Find the highest score in the K2 to K56 area (55 students);
​​ 7. Minimum score: =MIN(K2:K56) ——- Find the lowest score in the K2 to K56 area (55 students);
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