Cost Accounting Practice

Author: Xie Peisu
Publisher:
Publish Date: 2002-04-01
Features: This book is one of the vocational and technical college financial accounting series textbooks jointly organized by the National Higher Vocational Education Research Association and Higher Education Press. The textbook is based on the "Enterprise Accounting Standards," "General Financial Rules for Enterprises," and relevant industry accounting systems, combining the practice of China's accounting reform and the experience of accounting teaching in higher vocational education. The entire book focuses on explaining the basic theories, basic knowledge, and basic skills of cost accounting, emphasizing the connection between theory and practice, presenting content in an easy-to-understand and clear manner, making it more readable and practical. The book is divided into 13 chapters, primarily focusing on manufacturing, while also touching on commerce, construction, transportation, real estate, and agriculture. It is suitable for students of financial accounting in higher vocational colleges, higher colleges, and adult higher education institutions, as well as for reference by accountants.