Accounting system design

Author: Li Fengming
Publisher:
Publish Date: 2005-01-01
Features: This book is a national-level planning teaching material for the 15th Five-Year Plan of general higher education. At the same time, this discipline is also a compulsory course for accounting majors in higher education institutions. The writing approach of this book is as follows: after clarifying basic theories and fundamental knowledge, it focuses on explaining the content and operational process of accounting systems. Guided by cybernetics, information theory, and systems theory, it outlines the overall framework of accounting systems. The entire textbook integrates internal control into all aspects of accounting system design, highlighting the innovative aspects of accounting systems in teaching and research: new in basis, new in concept, new in system, new in content, and new in writing style. Specifically, it is based on the revised "Accounting Law" and the "Enterprise Accounting System" of 2000, emphasizing the design of accounting information and accounting transaction processing within the overall framework of internal control. To avoid repetition with related courses and content in this book, important economic business processes are condensed into a single chapter, changing the traditional chapter-by-chapter writing style.