Accounting Principles Practice

Author: Ge Jun
Publisher:
Publish Date: 2002-09-01
Features: This book is compiled in accordance with the requirements of the Ministry of Education for the cultivation of higher vocational talent, and serves as a supplementary text for "Principles of Accounting." Through practical examples, the book enables students to master the opening of accounts, the accounting for basic operations in the supply, production, and sales processes, the accounting for the realization and distribution of financial results; the preparation and recording methods of accounting vouchers (original vouchers, journal vouchers), accounting ledgers (general ledger, detailed ledger, journal ledger), the correction of accounting errors, and the preparation of bank reconciliation statements; the procedures for handling accounting matters and the preparation of accounting statements (balance sheet, income statement). The book strives to align with current financial and accounting systems and the operational norms for accounting personnel, focusing on cultivating students' practical skills and fundamental abilities, laying a solid foundation for learning other professional accounting courses. This book is suitable for students of higher vocational finance and economics majors, as well as for junior college students and adult education students.