Accounting Principles Experiment Tutorial

Author: Huang Ming
Publisher:
Publish Date: 2002-04-01
Features: This book is a planned teaching material for vocational colleges and higher vocational colleges under the Ministry of Education, written according to the "Talent Training Program for Accounting Majors in Vocational and Higher Vocational Education" issued by the Ministry of Education. It is designed to complement the theoretical teaching of basic accounting courses and mainly consists of two parts: First, the basic norms of accounting operations, which briefly introduces the fundamental requirements of accounting operations; Second, accounting procedures and accounting business operation experiments, using actual business transactions of enterprises as experimental materials. It systematically demonstrates the steps of accounting through the vouchers, accounts, and statements used in accounting work, including the preparation and review of original vouchers and journal vouchers, the recording, reconciliation, and closing of various ledgers, and the preparation of financial statements. This book can be used as teaching material for accounting majors in vocational colleges, higher vocational colleges, and adult higher education, and can also be referenced by relevant professionals.