Administrative and Public Institution Leaders Must-Know Accounting Knowledge - (Illustrated Version)

Author: Chen Qisheng, Zhang Lan
Publisher:
Publish Date: 2006-07-01
Features: The new Accounting Law explicitly states in Article 4: "If a unit's accounting materials or accounting work encounter issues, the unit's responsible person shall bear legal liability." Therefore, it is urgent for the responsible persons of administrative and public institutions to understand relevant financial and accounting knowledge. While they do not necessarily engage in financial work, they must become the core figures in financial management. This book uses charts and tables as the main tools to introduce in an accessible manner the basic financial and accounting knowledge that unit responsible persons should possess, essential audit knowledge, the accounting knowledge of assets, liabilities, net assets, revenues, and expenses, as well as knowledge of year-end clearing, closing accounts, and the preparation of financial statements. Additionally, it covers how to establish internal control systems.