Business circulation enterprise accounting

Author: Writing Group
Publisher:
Publish Date: 1998-03-01
Features: This book is a planned teaching material by the Ministry of Education. It is compiled according to the "Teaching Plan for Vocational and Technical Schools' Financial and Economic Majors" and the "Teaching Syllabus for Accounting of Commercial Circulation Enterprises" organized by the Vocational and Technical Education Department of the Ministry of Education. The book consists of twelve chapters, with the main content including: Introduction, Accounting for Monetary Funds and Settlement Transactions, Accounting for Inventory Goods—Quantity and Cost Method, Accounting for Inventory Goods—Selling Price Method, Accounting for Materials, Packing Materials, and Low-Value Consumables, Accounting for Investments, Accounting for Fixed Assets, Intangible Assets, Deferred Assets, and Other Assets, Accounting for Liabilities, Accounting for Owners' Equity, Accounting for Expenses and Taxes, Accounting for Profit Formation and Distribution, and Financial Statements. The book covers relatively complete content, standardized accounting methods, and clear and explicit business examples, aligning with the teaching characteristics of vocational and technical schools. It has strong applicability and operability. For the convenience of teaching, this book is accompanied by the "Exercises for Accounting of Commercial Circulation Enterprises." This book can serve as a professional teaching material for financial and economic majors in vocational high schools, vocational secondary schools, and ordinary secondary vocational schools. It can also be used as a job training textbook for on-the-job personnel and self-study materials.