Construction company accounting

Author: Lü Shupo
Publisher:
Publish Date: 2005-06-01
Features: This book is based on the newly formulated "Enterprise Accounting System 2001," "Enterprise Accounting Standards," and "Construction Enterprise Accounting Methods" by the Ministry of Finance. It provides a comprehensive and systematic introduction to the basic theories and specific accounting methods for construction enterprises. The book takes the financial accounting report as the main thread. First, in the chapter Introduction, it elaborates on the characteristics, accounting objects, and accounting subjects of construction enterprise accounting. Then, each chapter basically expands based on the basic elements of the balance sheet and income statement, and finally returns to the financial accounting report. This book not only reflects the requirements of the new accounting system and accounting standards but also pays attention to combining the characteristics of construction enterprises' business operations to explain the content and methods of accounting for construction enterprises. It provides examples to explain relevant accounting policies, emphasizes the combination of theory and practice, highlights accounting practice, and has strong practicality. This book can be used for self-study and training by accounting personnel of construction enterprises, and can also serve as a teaching material for secondary vocational schools.