Budget accounting

Author: Kong Weimin
Publisher:
Publishing Date: 2004-08-01
Features: Based on the current budget accounting laws and regulations of our country, this book systematically and comprehensively introduces the basic theories of budget accounting. Each chapter includes practice exercises to help readers review and master the content. To fully reflect the practicality and operational characteristics of higher vocational education, the book is structured rigorously, written concisely and clearly, and closely linked to actual work, enabling students to quickly take on corresponding jobs after graduation. The main content of the book includes four parts: General Theory, Fiscal General Budget Accounting, Accounting for Administrative Units, and Accounting for Public Institutions. The last three main accounting sections are composed of chapters on assets, liabilities, net assets, income, expenditures, and financial statements. This book is suitable for students of higher vocational colleges, adult education, self-study exams, and working cadres.