Newly compiled accounting practices for small enterprises

Author: Li Xianjie
Publisher:
Publishing Date: 2005-07-01
Features: This series of textbooks is edited by Professor Li Haibo of the Li Haibo Studio, a renowned accounting expert in China, member of the China Accounting Society, member of the China Auditing Society, standing council member of the China Productivity Society, former vice chairman of the National College Education Talent Development Work Committee under the Ministry of Education, and recipient of the special allowance from 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," "Outstanding Bestselling Books by University Presses in China," and "Outstanding Bestselling Books by China Book Publishing Industry Association." The series incorporates the latest achievements in theoretical research and practical reforms, meticulously revised by the authors. The textbooks feature a more rational structure, more innovative content, more concise language, and more accurate expressions, making them a scientific, standardized, and practical series. In practice, a significant portion of small enterprises have underdeveloped accounting institutions, inadequate management systems, relatively low accounting personnel quality, and relatively simple business transactions. The accounting information and quality of small enterprises still need further improvement. To standardize the accounting practices of small enterprises, the Ministry of Finance of China issued the "Accounting System for Small Enterprises" in 2004 and officially implemented it in small enterprises starting from January 1, 2005. In light of this situation, we have compiled the book "New Accounting for Small Enterprises" based on the "Accounting System for Small Enterprises," with the main focus on introducing the practical accounting of small enterprises. The book is divided into five parts: Part 1 introduces the basic knowledge of accounting for small enterprises, Part 2 introduces the accounting for basic business operations of small enterprises, Part 3 introduces the accounting practice of small-scale industrial enterprises, Part 4 introduces the accounting practice of small-scale commercial circulation enterprises, and Part 5 introduces the accounting practice of small-scale service industries, including the catering industry, tourism businesses, hotels, entertainment, dyeing and hairdressing, and beauty services. This book is a key recommended textbook by the Ministry of Education, and it strives to be popular, innovative, and practical to highlight its distinctive features. It can not only meet the needs of teaching, on-the-job training, and self-study in various schools but also satisfy the professional learning needs of accounting personnel and related staff in small-scale enterprises.