Small Business Financial Accounting Theory and Practice

Author: Chen Wenjun
Publisher:
Publish Date: 2005-05-01
Features: This book has the following features:
1. Forward-looking. The book fully considers the trends of China's accounting reform and development, meeting both current needs and future prospects. It reflects Chinese characteristics while aligning with international accounting practices. It covers current standards, systems, and conventions without being limited to existing practices, aiming to broaden horizons and enhance knowledge.
2. Practicality. The content is closely tied to the actual operations of small enterprises in China, systematically discussing new and special accounting transactions and matters that arise. It fully reflects the content of China's "Accounting Standards for Small Businesses" and other relevant laws, regulations, and systems, catering to the continuing education needs of accounting personnel in small enterprises. The book strives for broad applicability, with a well-structured progression, gradual difficulty reduction, and ample examples to facilitate understanding and learning.
3. Systematic. The book is rich in content and well-organized, with a consistent focus on the fundamental theories of small enterprise accounting. The discussions and examples emphasize the logical coherence and relevance between chapters. This book can serve as a textbook for students in accounting, financial management, business administration, and related fields at universities and colleges. It can also be used as a reference for continuing education for practicing accountants and other economic and management professionals.