Intermediate Financial Accounting Practical Training Tutorial

Author: Wang Wei, Chen Qiang (Editor-in-Chief)
Publisher:
Publish Date: 2004-09-01
Features: This book is a companion to the textbook "Intermediate Financial Accounting" and focuses on practical training. The entire book takes the full month's ledger items of a certain enterprise in a specific year as an example, primarily covering basic business activities, and is designed in accordance with the new enterprise accounting system. The case content includes the entire process of accounting, such as filling and reviewing vouchers, processing economic transactions, setting up and recording ledgers, simple cost calculations, reconciliation, closing accounts, preparing year-end financial statements, simple financial statement analysis, and organizing and binding accounting documents. Through practical training, it integrates theoretical teaching with practical teaching, training students' professional practical skills. This book serves as a teaching material for accounting majors in higher vocational and technical colleges and can also be used for accounting training.