Accounting Principles Experiment

Author: Ma Huizhen
Publisher:
Publish Date: 2004-02-01
Features: This experimental textbook provides a simulated enterprise with all its basic economic transactions for a month, supported by original vouchers and their functions and descriptions. Students conducting the experiment can follow the experimental steps and the instructions and hints for the economic transactions to complete the entire accounting process from bookkeeping to preparing financial statements. This helps them initially master the basic operational skills of accounting, consolidate and enhance their understanding of fundamental accounting theories, and prepare for further learning. This book is suitable for experimental teaching of accounting principles in financial and economic universities, comprehensive universities, other junior colleges, vocational schools, correspondence universities, radio and television universities, and secondary vocational (technical) schools. It is also suitable for self-study accounting learners. Accounting simulation experiments are an indispensable part of accounting education, a significant measure for reforming accounting teaching, and an important means to consolidate students' accounting theoretical knowledge and improve their operational skills. To meet the needs of accounting experimental teaching, we have compiled this textbook, "Experimental Teaching of Accounting Principles." Based on experience in accounting experimental teaching, reference to relevant teaching materials, and the actual conditions of manufacturing enterprises, this book is compiled in accordance with the actual requirements of enterprise accounting and the provisions of the current accounting system to achieve the objectives and requirements of experimental teaching of accounting principles. This experimental textbook provides a simulated enterprise with all its basic economic transactions for a month, supported by original vouchers and their functions and descriptions. Students conducting the experiment can follow the experimental steps and the instructions and hints for the economic transactions to complete the entire accounting process from bookkeeping to preparing financial statements. This helps them initially master the basic operational skills of accounting, consolidate and enhance their understanding of fundamental accounting theories, and prepare for further learning. This book is suitable for experimental teaching of accounting principles in financial and economic universities, comprehensive universities, other junior colleges, vocational schools, correspondence universities, radio and television universities, and secondary vocational (technical) schools. It is also suitable for self-study accounting learners.