Intermediate Financial Accounting Practice Tutorial (21st Century Higher Vocational and Technical College Planning Textbooks)

Author: Wang Wei / Chen Qiang, Editors
Publisher:
Publish Date: 2005-04-01
Features: This book is a companion to the textbook "Intermediate Financial Accounting" and focuses on practical training. The entire book takes the full-month ledger items of a specific enterprise for a particular year as an example, primarily covering basic business activities, and is designed in accordance with the new Enterprise Accounting Standards. The case content encompasses the entire process of accounting, including filling and reviewing vouchers, processing economic transactions, setting up and recording ledgers, simple cost calculations, reconciliation, closing accounts, preparing year-end closing procedures, compiling financial accounting reports, simple financial statement analysis, and organizing and binding accounting documents. Through practical training, the book integrates theoretical teaching with practical teaching, training students' professional practical skills. This book serves as a textbook for accounting programs in higher vocational and technical colleges and can also be used for accounting training.