Pharmaceutical Accounting Practice

Author: Dong Guizhen, Editor-in-Chief
Publisher:
Publishing Date: 2006-01-01
Features: This book is organized and compiled by the National Association for Medical and Pharmaceutical Vocational and Technical Education, serving as a fundamental textbook for the Business and Economics program in medical and pharmaceutical secondary vocational schools. The compilers, who possess extensive teaching and practical experience, have written the book in accordance with the content and requirements of the new Enterprise Accounting Standards and Enterprise Accounting System, while also considering the characteristics of students in medical and pharmaceutical secondary vocational education and market needs. This book is not only an introductory textbook for accounting but also a highly practical manual for hands-on operations. It begins by introducing the concepts of accounting, accounting elements, accounting equation, accounts, and the double-entry bookkeeping system and their application in commercial enterprises. It then covers accounting vouchers, ledger entries, asset verification, and financial statements, followed by the accounting process and the entire accounting practice process in commercial enterprises. The book has the following features: It strives to integrate theory with practice during the writing process; it explains knowledge in an in-depth yet accessible manner; the examples provided closely reflect the actual operations of medical and pharmaceutical enterprises; the exercises after each chapter are diverse in format; it emphasizes the mastery of three basics (basic theories, basic methods, and basic skills) and the development of practical operational skills. This book is suitable for use as a textbook in medical and pharmaceutical secondary vocational and technical schools and can also be referenced by other relevant personnel.
[Preface] With the continuous development of China's reform and opening-up, the concept of keeping pace with the times has deeply rooted in society. School education should adapt to the trends of the era, align with market demands, and cultivate skilled professionals for society. The writing of this textbook is a beneficial attempt based on the above needs. This textbook is a fundamental course textbook for the Business and Economics program in medical secondary vocational education, with a broad scope of applicability. During the writing process, we carefully considered and discussed its structure, system, and content. Although it may not be perfect, this textbook has the following features.
1. Rationally Structured and Systematically Complete. The content is organized in the order of theory, application, and practical operations, ensuring not only substantial material but also coherence and completeness in the textbook's content, fully reflecting the rigor of the accounting discipline.
2. Highlights Three Basics with Accurate Positioning. As an introductory textbook for accounting, it not only explains the basic theories, methods, and skills of accounting in clear and easy-to-understand language but also accurately positions the textbook based on the characteristics of medical secondary vocational students and the accounting knowledge requirements of medical commercial enterprises. It strives to integrate theory with practice, enabling students to apply what they learn. Since medical commercial enterprises are commercial enterprises, this textbook differs from traditional basic accounting textbooks that focus on industrial enterprises for explaining accounting methods. Instead, it adopts a commercial enterprise context, with examples and exercises tailored to the economic activities of medical commercial enterprises.
3. Closely Aligned with Reality and Emphasizes Practical Operations. First, during the writing of each chapter, the examples and exercises are closely aligned with industry realities and are rich in content, making them highly operational. Second, the textbook specifically includes accounting practice content in Chapter 8 (the final chapter), starting from the preparation of accounting vouchers and ending with the issuance of financial statements, following the actual operational steps to complete the entire accounting cycle.
This textbook consists of eight chapters. Chapters 1, 2, and 8 were written by Dong Guizhen, Chapter 3 by Gan Xiangning, Chapters 4 and 7 by Liu Jinghong, and Chapters 5 and 6 by Zhang Jiangfeng. The entire book was edited and finalized by Dong Guizhen as the chief editor and reviewed by Hu Renyu as the chief reviewer. During the writing process, the research findings of some experts and scholars were incorporated, and we express our gratitude to them here. However, despite our best efforts and due to limited expertise and time constraints, inaccuracies may still exist, and we sincerely welcome any corrections.
Dong Guizhen
July 2005