Accounting Basic Work Specifications and Accounting Practice

Author: Chen Wei
Publisher:
Publish Date: 2005-10-01
Features: This book has undergone meticulous research in terms of structure and content, fully reflecting the requirements of the Accounting Basic Work Specification in the practical operation process of accounting. The book is divided into three parts, totaling 12 chapters:
The "Know the Law" section includes Chapters 1 to 3, interpreting the "Enterprise Accounting System," "Small Business Accounting System," and "Accounting Basic Work Specification," elaborating on the basis for their formulation and scope of application.
The "Theoretical" section includes Chapters 4 to 7, based on the "Accounting Basic Work Specification," explaining the practical application of its provisions in accounting practices from aspects such as the organization and management of accounting work, accounting internal control systems, accounting cycles and bookkeeping procedures, as well as accounting vouchers and accounting books.
The "Practical" section includes Chapters 8 to 12, based on the "Enterprise Accounting System" and "Small Business Accounting System," explaining the actual accounting process carried out by accountants after businesses incur economic transactions, covering asset bookkeeping, liability bookkeeping, owner's equity bookkeeping, the bookkeeping of revenue, expenses, and profit, as well as financial statement preparation.
This revision keeps pace with the times and grasps the direction of accounting systems. While maintaining the book's strong comprehensiveness, practicality, and easy-to-understand style, it has also made adjustments in content, making the entire book more comprehensive and systematic.