Accounting Practice for Small Business in Commodity Circulation

Author: Tang Lichun
Publisher:
Publish Date: 2005-08-01
Features: This book comprehensively and systematically introduces the accounting methods for various economic transactions and financial statement preparation of commercial circulation small enterprises according to the "Accounting System for Small Enterprises." It is highly practical and easy to understand, making it suitable as a self-study guide for financial personnel of commercial circulation small enterprises, as well as a teaching material for relevant courses in financial and economic institutions. This book, in accordance with the "Accounting System for Small Enterprises," comprehensively introduces the accounting methods for various economic transactions and financial statement preparation of commercial circulation small enterprises. The book has the following characteristics:
First, comprehensive content. In commercial circulation small enterprises, there are those engaged in industrial goods, agricultural goods, and those dealing with books, audio, and video products. Some are engaged in wholesale, retail, or both wholesale and retail. Some conduct domestic trade, while others handle import and export businesses. This book introduces the operations of commercial circulation small enterprises of different types, while also paying attention to the accounting for special transactions of different types of commercial circulation small enterprises. Second, strong practicality. While introducing accounting theory, this book focuses on the practical accounting content of commercial circulation small enterprises and systematically and comprehensively introduces the application of all accounting accounts related to the accounting of commercial circulation small enterprises in the "Accounting System for Small Enterprises," making it highly practical. Third, easy to understand. During the writing process, the book pays attention to making the content clear and concise, with explanations for key and difficult points, using examples to help readers better understand the accounting methods for various economic transactions. This book can serve as supplementary material for financial and accounting personnel of commercial circulation small enterprises to study and implement the "Accounting System for Small Enterprises," as well as a teaching material for relevant courses in financial and economic institutions.