Newly compiled Budget Accounting (Fifth Edition)

Author: Li Haibo
Publisher:
Publishing Date: 2005-06-01
Features: This series of textbooks is edited or reviewed by Professor Li Haibo and Professor Liu Xuehua, renowned accounting experts, Council Member of the Chinese Accounting Society, Council Member of the Chinese Auditing Society, Standing Council Member of the Chinese Productivity Society, former Vice Chairman of the National Committee on Talented Person Training for Higher Vocational Education under the Ministry of Education, and recipient of the Special Allowance of the State Council. The series of textbooks has been published by our press successively, with multiple revisions and reprints, and has won numerous honors such as "Key Recommended Textbooks by the Ministry of Education," "Outstanding Textbooks for Ordinary Higher Education Institutions in China," "Excellent Bestselling Books by University Presses in China," and "Excellent Bestselling Books by the China Book Publishing and Distribution Association." The series of textbooks incorporates the latest achievements in theoretical research and practical reforms, meticulously revised by the authors. The structure is more rational, the content is more innovative, the language is more concise, and the expressions are more accurate, making it a scientific, standardized, and practical series of accounting textbooks. This book is compiled according to the new budget accounting system. It is divided into four parts and twenty chapters. Part I introduces the basic theories and basic accounting methods of budget accounting. The following three parts respectively describe the specific accounting practices of non-profit organization accounting, administrative unit accounting, and government budget accounting. This book closely integrates the basic theories and practices of budget accounting, comprehensively, completely, and systematically reflecting the content of budget accounting practices. It is characterized by clear organization, innovative content, strong operability, and broad applicability. This book can be used as a teaching material for students in junior colleges, workers' universities, and part-time universities. It can also be used as a learning tool for accounting training courses, accounting advanced training courses, and for financial personnel in general.