Small Business Accounting Practice

Author: Hao Jianguo
Publisher:
Publish Date: 2004-08-01
Features: This book is compiled based on the "Accounting System for Small Enterprises." It primarily specifies the basis, scope of application, and fundamental principles and requirements of the accounting system that small enterprises should follow. Small enterprises can flexibly handle matters under the condition of not violating the requirements of unified accounting. It explains how to use accounting subjects and how to conduct accounting. The book also provides instructions for preparing accounting statements, including examples of major accounting matters for small enterprises, offering guidance for small enterprises to perform accounting. The main features of the "Accounting System for Small Enterprises" are simplicity and ease of use, as well as being easy to understand. It is formulated on the premise of adhering to general accounting principles, drawing on international practices, and combining the actual conditions of small enterprises in our country. It fully reflects the needs and characteristics of small enterprises themselves and their users of accounting information. This system applies to enterprises established within the People's Republic of China that do not raise funds externally and have a small scale of operation.