How to record, check, and adjust accounts

Author: Liu Daixian
Publisher:
Publish Date: 2001-09-01
Features: This book is a revision based on the first edition published in 1995, incorporating the newly promulgated "Enterprise Accounting Standards" and other accounting rules, as well as the suggestions and feedback from readers after the original book's publication. The revised edition is divided into three parts: Part 1 (Accounting Recording), Part 2 (Account Examination), and Part 3 (Account Adjustment).
Part 1 (Accounting Recording) systematically introduces how to prepare accounting vouchers, record accounts, compile financial statements, and achieve computerized accounting. Part 2 (Account Examination) uses rich examples to explain accounting examination methods, identifying errors in accounting techniques, major economic transactions, major tax types, and locating computerized accounting errors. Part 3 (Account Adjustment) systematically introduces the adjustment of various accounting errors based on the characteristics of account adjustment, primarily using examples.
Among them, the sections on compiling financial statements and achieving computerized accounting in Part 1, the sections on locating errors in business taxes and computerized accounting errors in Part 2, and the corresponding account adjustment sections in Part 3 are newly added as needed. This book can serve as a teaching reference for accounting, auditing, public finance, taxation, and economic management majors in financial and economic institutions. It is also suitable for business learning in auditing, public finance, taxation, banking, accounting firms, inspection agencies, and accounting and auditing personnel in enterprises.