Explanation and Practice of the Accounting System for Small Enterprises

Author: Hao Jianguo
Publisher:
Publish Date: 2004-07-01
Features: This book can serve as a training manual for a wide range of small business accounting personnel, as well as for government employees in finance, taxation, and auditing departments, and for practitioners in accounting firms and other intermediary institutions to fully master and apply the Accounting Standards for Small Businesses. It can also be used as a key reference book for faculty and students in finance and economics institutions and other relevant personnel studying the Accounting Standards for Small Businesses.
Practicality: When explaining small business economic transactions, the book distinguishes between routine and special economic transactions. It highlights the accounting content of routine transactions while also providing methods for handling special transactions, enhancing its practicality.
Practicality: To facilitate the learning and comprehensive mastery of the Accounting Standards for Small Businesses by accounting personnel in various enterprises, the book includes the Accounting Standards for Small Businesses and related regulations, further enhancing its practicality. The book closely aligns with the content of the Accounting Standards for Small Businesses, fully considers the needs of small business accounting, and emphasizes the following key features:
Applicability: The book compares the accounting content of the Accounting Standards for Small Businesses with the Enterprise Accounting Standards implemented in 2001 and the industry accounting standards implemented in 1993. It provides a detailed explanation of the connections and changes between the systems. Additionally, each chapter on accounting elements includes a comparison table of accounting subjects for the Accounting Standards for Small Businesses, the Enterprise Accounting Standards, and industry accounting standards, further enhancing its applicability.
Readability: The book adopts a unique writing approach, explaining each accounting subject in detail within each chapter based on accounting elements. This aligns with the actual accounting practices of professionals, improving the book's readability.
Practicality: The book includes numerous economic transaction examples in the descriptions of each accounting subject, providing a detailed introduction to the practical accounting of small businesses, thereby enhancing its practicality.