Agricultural Accounting Practice

Author: Yang Guijie
Publisher:
Publish Date: 2004-01-01
Features: This book is a supplementary teaching material for the national planned textbooks of secondary vocational education. Based on the characteristics of accounting teaching in secondary vocational education, it takes the "Enterprise Accounting System" promulgated in 2000 and the newly issued accounting standards as the basis, combined with the features of agricultural accounting, strives to reflect the new trends in agricultural accounting reform, and introduces the accounting methods for agricultural enterprise practices in a comprehensive and systematic manner. The book is divided into ten chapters, mainly covering the accounting for the six financial elements of agricultural enterprises—assets, liabilities, owner's equity, revenue, expenses, and profit—as well as the preparation of financial statements. It also provides separate discussions on special cost accounting and household farm accounting. Each chapter is accompanied by review questions and exercises, and the book includes a comprehensive exercise at the end to meet the needs of both theoretical teaching and student practical training. This book is suitable for teaching use in accounting programs and agricultural economic management programs in secondary vocational schools, as well as for self-study and training for working professionals. It can also serve as a reference book for financial and accounting workers.