The consulting service industry has established new accounts. What accounts should be set up for "subsidiary ledger" and "general ledger"

Opening an account: it should be considered according to the scale and business characteristics. Such as intermediary, catering, housekeeping, communication, agency, technical services, consulting, tourism, printing and so on. The method of establishing an account is:

1. Choose one of the following enterprise accounting systems (by comparison) to implement. The accounting system of enterprises in various industries basically consists of four parts: general description, accounting subjects, accounting statements and appendix.

(1) The Accounting System for Tourism and Catering Service Enterprises is applicable to all tourism and catering service enterprises, including travel agencies, restaurants, resorts, amusement parks, dance halls, restaurants, hotels, haircuts, bathing, photography, washing, repair and consulting.

(2) Accounting System for Transportation Enterprises All enterprises engaged in ocean transportation, coastal, inland river, highway, Haihe River transportation, warehousing, ocean shipping agency, city trams, taxis, ferries, subways, etc.

(3) The accounting system for financial enterprises is applicable to banks, credit cooperatives, trust and investment companies, securities companies, leasing companies, financial companies and other financial enterprises established in China.

(4) The Accounting System for Post and Telecommunications Enterprises is applicable to all enterprises engaged in post and telecommunications in China.

(5) The accounting system for construction enterprises is applicable to construction enterprises engaged in construction, installation, production and operation established in China.

2. Set up first-class subjects according to the accounting system; According to the actual situation, according to the need to set up two subjects.

In addition, no matter what industry enterprises, profit is the primary purpose; Earn profits through business activities; Any business activity will produce corresponding costs (the cost of consulting industry and technical service industry that make money by knowledge is wages-the labor remuneration of knowledgeable people, in addition to rent and water, electricity and heating). Consulting industry is not "unprofitable business" as some people say.

Ok, because the main business cost is a cost item that matches the main business income, look at the first few lines of the income statement:

Main business income-main business cost-main business tax and surcharge-operating expenses = main business profit.

Therefore, the main business cost must be set according to the accounting system.

Tip: read more books and magazines on accounting, be diligent in thinking and connect with reality.