Accounting Basic Work Specification and Accounting Calculation Practice

Author: Xu Qun
Publisher:
Publish Date: 2002-11-01
Features: This book is written based on the "Accounting Basic Work Specification" and the "Enterprise Accounting System." The first part explains the practical application of the provisions of the "Accounting Basic Work Specification" in accounting practices. The second part includes "Accounting Practice for Daily Economic Transactions," which simulates one month's worth of economic transactions for December, covering typical daily economic transactions of enterprises. It lists the process of preparing original vouchers, creating accounting vouchers based on original vouchers, recording accounting ledgers based on accounting vouchers, and preparing financial accounting statements based on ledger records. General accountants can directly find reference standards in this book. "Accounting Practice for Additional Economic Transactions" provides standardized accounting treatment for economic transactions such as debt restructuring, non-monetary transactions, contingent events, and financing leases, based on the provisions of the specific accounting standards that have been issued and implemented. It serves as a reference for accounting department leaders and accounting supervisors to correctly master and handle accounting matters.