Basic Accounting Practice

Author: Duan Wenping
Publisher:
Publish Date: 2004-08-01
Features: This book is a practical accounting teaching textbook designed to complement "Fundamentals of Accounting." The accounting major is highly targeted, operational, and standardized. Learning only accounting theory without practical operations is like fighting a battle on paper. Therefore, to meet the needs of society for applied accounting talents, to cultivate students' hands-on operational skills, and to address the difficulties and shortcomings of corporate internships, we organized teachers with both theoretical knowledge in accounting, auditing, and taxation, as well as rich practical experience, to write this book. This book integrates basic accounting skills into seventeen practical training projects. Through these trainings, students can master accounting writing rules, the preparation, review, and filing of vouchers, bookkeeping, correcting errors, voucher binding, preparation of subject summary sheets, bank reconciliation statements, and the compilation of accounting reports—all without leaving campus. This lays a solid foundation for subsequent course learning and on-the-job work after graduation. The book is primarily intended for accounting students and those preparing for accounting-related jobs. It can also be used by business managers in enterprises and institutions who must possess basic accounting knowledge and skills.