Basic Accounting and Practice Exercises

Author: Guan Xing
Publisher:
Publish Date: 2004-09-01
Features: This textbook is designed to accompany "Fundamentals of Accounting and Practice." It primarily includes learning guidance such as study methods and explanations of key and difficult issues, along with related exercises and test answers. "Fundamentals of Accounting and Practice" was developed based on the new "Enterprise Accounting System" promulgated by the Ministry of Finance in January 2001, as well as subsequent supplementary "Accounting Standards." The main content covers: accounting elements and accounting equations, accounting subjects and accounts, double-entry bookkeeping, accounting for major business activities of enterprises, production cost accounting, accounting vouchers, accounting ledgers, accounting procedures, asset verification, financial statements, computerized accounting, and the organization and management of accounting work. The textbook highlights the content of the new accounting system, features an innovative design, provides rich case studies, and emphasizes the integration of theory with practice. It can be used by students in finance-related business management, accounting (computerized accounting), e-commerce, and information science programs in universities and higher vocational colleges, as well as by business management personnel as a reference book.