Enterprise Accounting Manual. Volume 1 · Standard Edition

Author: Editorial Committee of "Enterprise Accounting Handbook"
Publisher:
Publish Date: 2004-11-01
Features: As a reference tool for corporate finance and accounting personnel and related management staff, "Enterprise Accounting Handbook" consists of two parts. The first part introduces the essence of accounting, accounting methods, and China's current accounting regulations system in as concise a manner as possible using precise language. These are all fundamental knowledge. The second part is a selected compilation of enterprise accounting regulations, including the Accounting Law, Financial Accounting Reporting Regulations, Accounting Basic Work Norms, Enterprise Accounting System, Internal Accounting Control Norms, and a series of other accounting regulations. Accounting regulations lay a solid foundation for improving the quality of corporate accounting information, accurately reflecting the financial status, cash flow, and operating results of enterprises, enabling accounting personnel to practice legally, strengthening micro-management, and accelerating the alignment of accounting with international standards in response to China's entry into the WTO. This book is divided into two volumes. The first volume focuses on standards, while the second volume focuses on systems. During the editing process, we paid attention to two key features based on the actual needs of enterprise accounting work: one is comprehensiveness, meaning the book aims to include all major regulations related to enterprise accounting work, primarily focusing on specific accounting standards and systems; the second is novelty, as the regulations included cover all systems and standards issued or revised by July 2004. We also conducted necessary screenings of past regulations, excluding those that have been abolished, to ensure the timeliness and practicality of the book. "Enterprise Accounting Handbook" can also serve as a reference book for other individuals studying and working in related fields. It is hoped that this book will contribute to promoting the study of accounting regulations, improving the professional quality of accounting personnel, and enhancing the quality and integrity of accounting work.
Table of Contents:
Basic Accounting Knowledge
The Essence of Accounting and Accounting Studies
Methods of Accounting
China's Current Accounting Regulations System
Selected Compilation of Enterprise Accounting Regulations
Accounting Law of the People's Republic of China
Financial Accounting Reporting Regulations
Regulations on Chief Financial Officers
General Financial Rules of Enterprises
Main References
Afterword