Accounting Principles Experiment Tutorial

Author: Huang Ming
Publisher:
Publish Date: 2004-11-01
Features: Accounting Principles Experiment Teaching Material (2nd Edition) is published by Higher Education Press. This book is a national-level planning teaching material for general higher education under the "Five-Year Plan" (Higher Vocational and College Education), revised based on the original Ministry of Education's higher vocational and college planning teaching material Accounting Principles Experiment Teaching Material. The book is divided into five parts. Part 1 is Accounting Voucher Experiment, which includes 5 experiments covering the preparation and review of original vouchers and accounting vouchers. Part 2 is Accounting Ledger Experiment, which includes 5 experiments covering the recording of journals and inventory sub-ledgers, correction of errors, accounting rules and closing entries, as well as the preparation of bank reconciliation statements. Part 3 is Financial Transaction Process and Accounting Statement Experiment, which includes 3 experiments: the subject summary ledger financial transaction process, the preparation of accounting statements, and the preparation of working papers and accounting statements. Part 4 is Comprehensive Simulation Experiment, which takes a virtual limited liability company as the accounting entity, allowing students to conduct comprehensive accounting operations based on the previous experiments. Part 5 is Accounting Experiment Essentials, which provides some basic accounting business norms. This book is suitable for students majoring in accounting and other financial and economic disciplines in higher vocational colleges, colleges, adult colleges, secondary vocational colleges, five-year vocational colleges, and private colleges. It can also be used by students in secondary vocational schools and social practitioners.