LATEST ENTERPRISE ACCOUNTING SYSTEM OPERATING MANUAL, FOUR VOLUMES

Author: Chief Editor: Cui Jianmin
Publisher: China Financial and Economic Publishing House
Publication Date:
Features:
■ The book focuses on enhancing the professional judgment skills of accountants.
■ It employs case studies to elaborate on specific topics, deepening practical understanding. Specifically, in addition to interpreting the lecture notes, key aspects of the system, such as financial statement preparation, journal entries, adjustment methods, and comparative analysis, are extracted and highlighted.
■ The transition between old and new systems is the primary content of this book. It provides detailed guidance on how enterprises should adjust their account systems according to the new accounting chart of accounts, how to transfer from old to new accounts, how old and new accounting policies align, and how to retrospectively adjust previous years' records in accordance with the new policies.
■ The differences between old and new systems are compared using contrastive and illustrative methods, and necessary reminders are provided on issues to note when adopting the new system. At the end of the book, relevant new regulations and rules related to corporate accounting are appended.