Budget accounting

Author: Liu Xuehua, Editor-in-Chief
Publisher:
Publishing Date: 2004-03-01
Features: This book systematically and comprehensively elaborates on the business accounting methods and requirements for assets, liabilities, income, expenses, net assets, etc., of fiscal departments, public institutions, and administrative units, based on the specific provisions issued by the Ministry of Finance, such as the "Accounting System for General Fiscal Budget Accounting," "Accounting System for Administrative Units," and "Accounting System for Public Institutions." It also provides detailed explanations on the editing requirements, preparation procedures, and preparation methods for the accounting reports of general fiscal budget accounting, public institutions, and administrative units. This book is one of the "21st Century Accounting Series Textbooks." Compared to general corporate accounting, it has many special requirements. The explanations in this book are concise and clear, with exercises at the end of each chapter, making it suitable for school teaching and training, as well as self-study.