Basic Accounting Practice Tutorial

Author: Liu Xiaofeng
Publisher:
Publish Date: 2005-07-01
Features: This textbook is compiled in accordance with the New "Enterprise Accounting System," "Accounting Basic Work Specification," and the filling requirements of various vouchers issued by banks and enterprises. It is designed to meet the basic skill requirements of enterprise accounting personnel and the knowledge points of the "Basic Accounting" course. Following the teaching process of the "Basic Accounting" course, it sequentially arranges ten individual practical training items: accounting number writing, filling and reviewing source vouchers, filling accounting vouchers, recording journals and sub-ledgers, summarizing accounting vouchers, recording general ledgers, reconciliation and closing, and preparing accounting reports. According to the practical training requirements of accounting procedures, it also includes a comprehensive practical training project for "Basic Accounting" at the end of the term. This textbook is suitable for practical training in the "Basic Accounting" course for accounting majors and non-accounting disciplines; it can also serve as a reference book for on-the-job training for various accounting personnel.