Civil society non-profit organization accounting

Author: Wang Guosheng
Publisher:
Publish Date: 2005-08-01
Features: This book was one of the teaching materials for finance and accounting series in higher education institutions, providing a comprehensive introduction to the basic theories, methods, knowledge, and skills of accounting for non-profit organizations in China. The textbook is based on the newly promulgated Civil Non-Profit Organization Accounting System of China and was written by experts and professors with rich teaching experience. The book has the following characteristics:
1. Novel content, showcasing the framework of accounting reform for non-profit organizations in China. The book Civil Non-Profit Organization Accounting presents the full picture and essence of the newly introduced Civil Non-Profit Organization Accounting System to readers, reflecting the latest development status of accounting for non-profit organizations in China.
2. Strong guidance, easy to operate. The book not only describes the overall framework of the Civil Non-Profit Organization Accounting System but also, based on it, explains in an accessible manner the setup, application, and preparation of financial statements, as well as the accounting methods for various economic transactions, tailored to the characteristics of non-profit organizations.
3. Systematicity. The book follows the logical relationship between the Balance Sheet and the Statement of Activities in its structure, with the confirmation, measurement, and recording of accounting elements as the core, forming a complete set of Balance Sheet, Statement of Activities, and Cash Flow Statement.
4. Readability. The book strives for clear and concise language, with examples that are easy to understand, making it suitable for both instructors and self-study by students. Difficult-to-understand content is illustrated with examples or diagrams.
5. Broad applicability. Since the book is based on the newly promulgated Civil Non-Profit Organization Accounting System, it can serve as a textbook for students in various economic institutions, a training manual for personnel in different departments on the Civil Non-Profit Organization Accounting System, and also meet the needs of government comprehensive management departments, accounting agencies, and other relevant parties to understand the situation of non-profit organizations.