Accounting for Business Organizations (7th Edition)

Author: Ding Yuanlin
Publisher:
Publish Date: 2005-11-01
Features: This book strengthens the discussion of accounting theory for commodity circulation and strives to connect with practical examples, with a well-organized content arrangement. This is primarily reflected in the specific aspects of accounting, where based on our long-term experience in practical work and teaching, we have conducted explorations into new situations and issues arising from the economic system reform through in-depth field research. It is particularly noteworthy that for the accounting of commodity circulation, we have broken away from the conventional practice of explaining it based on wholesale and retail business models. Instead, we adopt four different accounting methods—quantity-based cost method, cost method, retail method, and quantity-based retail method—to provide detailed explanations. We also clarify that these methods can be combined as needed to facilitate comprehensive understanding and lay a solid foundation for their effective application in future practical work. This book is suitable for various enterprises engaged in commodity circulation activities within China, including commercial, grain, material supply and distribution, supply and marketing cooperatives, pharmaceutical, petroleum, tobacco, book distribution, and other enterprises. It can also serve as a textbook for higher financial and economic universities and vocational and technical schools in the field of finance and economics. The content can be appropriately simplified for teaching purposes, and it is also suitable for use as a textbook in secondary financial and economic professional schools. Additionally, it can be used as a self-study reference for business leaders and finance and accounting personnel.