Internal Accounting Control Standards and Specific Accounting Standards Tutorial

Author: Guangzhou Accounting Personnel Continuing Education Curriculum Writing Group
Publisher:
Publish Date: 2004-05-01
Features: This curriculum is divided into two parts. The first part includes: Basic Norms of Internal Accounting Control and specific norms for monetary funds, procurement and payment, sales and collection, as well as the evaluation of internal accounting control. The second part includes: the three specific accounting standards issued and implemented in 2002—Inventory, Fixed Assets, and Interim Financial Reporting. The entire book strives for clear and accessible language, presenting fundamental and practical knowledge concisely within its limited pages. Each chapter of the first part is accompanied by case studies and discussion questions, linking theory with practice to help learners improve their application skills. The second part closely aligns with the specific standards, focusing on changes and differences, emphasizing the connection between new standards and original systems.