Small Business Accounting

Author: Yang Jinjun, Editor-in-Chief
Publisher:
Publish Date: 2005-04-01
Features: To meet the teaching needs of higher financial and economic institutions and the training and business learning needs of small enterprise accounting personnel, we have organized the writing of this "Accounting for Small Enterprises." Based on the new "Accounting Law," "Regulations on Enterprise Financial Accounting Reports," and "Accounting Standards for Small Enterprises," and drawing on years of teaching experience, this book adheres to the principle of (focusing on the present) and (looking toward the future), closely integrating the characteristics of small enterprises' production and operational activities. It comprehensively and systematically elaborates on the fundamental theories, basic knowledge, and specific handling methods of accounting practices for small enterprises. During the writing process, efforts were made to ensure a complete system, comprehensive content, rational structure, theoretical connection with practice, emphasis on key and difficult points, and clear, easy-to-understand explanations. The book is rich in content, offering both theoretical depth and strong practicality and operability. It caters to a wide range of readers, meeting the needs of different disciplines and levels. It can serve as a textbook for accounting, financial management, public finance, taxation, and economic management majors in higher financial and economic institutions. It can also be used as a reference for small enterprise accounting personnel to study and implement the "Accounting Standards for Small Enterprises," for continuing education, business training, and business learning. Additionally, it can serve as a reference book for business and economic management personnel in departments such as public finance, taxation, banks, and audits for professional learning. When used for teaching, the content can be flexibly arranged based on different disciplines and class hours.