Enterprise Accounting Experiment Teaching Material

Author: Chen Ming, Editor-in-Chief
Publisher:
Publish Date: 2002-11-01
Features: This Textbook is developed based on our years of experience in accounting simulation course experimental teaching, guided by the New Accounting System of 2001, and specifically written for readers with certain accounting knowledge and skills. The primary consideration in the design and writing of this Textbook has always been what content it should cover, and how students with existing accounting expertise should grasp its breadth and depth. The Textbook is written in a clear and accessible manner, with practical, knowledge-based, and systematic content. It emphasizes the coordination between industrial enterprises' actual accounting practices and teaching experiments. The accompanying CD-ROM adopts multimedia formats such as text, graphics, images, animations, audio, and video, combined with computer technology, offering numerous breakthroughs compared to traditional text-based teaching materials in terms of teaching content, methods, and forms. The entire content starts from setting up accounts at the beginning of the period, selects typical business processes in various stages such as supply, production, sales, financing and investment, and profit and its distribution, and concludes with reconciliation, closing, and financial statement preparation, completing a full annual accounting cycle for industrial enterprises. Each experimental section includes objectives, content, steps, key points, precautions, and reference exercises.