Small Business Accounting System and Related Regulations Application Guide

Author: Xu Taiyi, Editor-in-Chief
Publisher:
Publish Date: 2004-07-01
Features: This book includes five parts: the Accounting System for Small Enterprises, the Accounting Standards for Business Enterprises (Applicable to Small Enterprises), the Specifications for Basic Accounting Work and the Specifications for Internal Accounting Control, the Accounting Audit Specifications for Small Enterprises, and Related Regulations. These five parts constitute a relatively complete system of accounting standards and related regulations for small enterprises. The Accounting System for Small Enterprises is the core content of this book; the section on Accounting Standards for Business Enterprises meets the readers' needs for learning and discussing higher-level content in the Accounting System for Small Enterprises; the Specifications for Basic Accounting Work lay the foundation for effective accounting work in small enterprises; the Specifications for Internal Accounting Control provide a model for establishing robust internal controls; the Accounting Records Management Measures serve as the main policy basis for managing accounting records in small enterprises. The Accounting Audit Specifications for Small Enterprises are not only a reference for certified public accountants conducting audits of small enterprises but also a legal medium for enterprises to understand independent audit work and communicate with certified public accountants. In addition to the two basic regulations, the Accounting Law and the Regulations on Business Financial Accounting Reports, the relevant regulations section also includes laws and regulations of particular concern to small enterprises, such as the Promoting Law for Small and Medium Enterprises, the Classification Standards for Small Enterprises, and regulations on shareholding cooperatives. Each part of the book is preceded by a policy guide, designed to help readers understand and apply the content correctly and quickly. This book serves as a practical tool for small enterprise accounting personnel, as well as for government officials in finance, taxation, and auditing departments, and for professionals in intermediary institutions such as accounting firms and tax service firms, to fully master and apply the Accounting System for Small Enterprises. It is also an ideal reference material for faculty and students of financial and economic institutions and other relevant personnel studying the Accounting System for Small Enterprises.