Accounting practical operations

Author: Wang Xiaosong, Editor-in-Chief
Publisher:
Publish Date: 2005-05-01
Features: This book is a supplementary teaching material for "Fundamentals of Accounting" and "Practical Financial Accounting." The entire book is divided into two parts: "Accounting Basic Operations" and "Accounting Practical Operations." The first part, "Accounting Basic Operations," complements the teaching of "Fundamentals of Accounting" and follows the actual accounting procedures that businesses use to process economic transactions. It is divided into three units: Accounting Vouchers, Accounting Ledgers, and Accounting Reports. Through real-life examples, it illustrates actual original vouchers, accounting vouchers, accounting ledgers, and accounting reports, along with charts and diagrams, providing an in-depth yet accessible explanation of basic accounting theories, methods, and operational procedures. The second part, "Accounting Practical Operations," selects daily, highly representative economic transactions of businesses and demonstrates systematic accounting processing procedures, such as filling out accounting vouchers, recording ledgers, and preparing accounting reports, to explain the accounting treatment methods for common business transactions.