Accounting Practice Simulation: Comprehensive Edition: Planning Textbooks for Vocational and Technical Colleges in Economics and Management Towards the 21st Century

Author: Zhou Xingrong
Publisher:
Publish Date: 2004-08-01
Features: This book is compiled based on the "Basic Requirements for Teaching in Higher Vocational and Community College Education" and the "Talent Cultivation Objectives and Specifications for Higher Vocational and Community College Education" issued by the Ministry of Education. The main content includes: a systematic introduction to the theory of accounting practice simulation; establishing a ledger system based on the business content, characteristics, and management requirements of the simulated entity; posting opening balances; preparing and reviewing source vouchers based on the simulated business of the current period; preparing and reviewing accounting vouchers based on source vouchers; compiling a subject summary table or summary accounting voucher; recording journals, sub-ledgers, and general ledgers; adjusting accounts at the end of the period; cost accounting; trial balance; reconciliation and closing accounts at the end of the period; preparing financial statements; financial analysis, etc. This book can be used as a teaching material for accounting majors in higher vocational and community colleges, as well as a reference book for self-study.