Business Enterprise Accounting Work Full Simulation

Author: Qiu Qingjian
Publisher:
Publish Date: 2005-01-01
Features: In this book, the cashier only records the cash flow ledger (since the cash flow ledger does not belong to the accounting ledger, it is not discussed in the book). The "Cash Receipts Journal" and "Bank Deposit Journal" are recorded by the fund accountant. Since this book only selects the relevant data of a commercial enterprise for October and November of the same year, the debit and credit data of all subjects from January to September of the same year are not included, so it is impossible to conclude the cumulative debit and credit amounts of the subjects. Regarding the issue of the monthly closing numbers in the multi-column expense ledger being prefixed with "-", and the monthly closing red line in this book. Since this book is printed in black and white, it is impossible to represent red numbers, so a negative sign (–) is prefixed before the monthly closing amount in the multi-column expense ledger to facilitate readers' understanding. In actual work, red numbers must be used, not a "-" sign. In addition, the red line drawn for the monthly closing is also printed in black. In actual work, a red line must be used. At the same time, this book has two major features: it is written using completely real enterprises and completely real accounting transactions as material, and full consideration is given to the generality and representativeness in the selection of business matters.