Basic Accounting Practice (Second Edition)

Author: Su Shuquan
Publisher:
Publish Date: 2005-09-01
Features: This book is based on the entire economic transactions of Simulated Grand Household Appliances Factory in January 1999. The book is divided into four parts: Part 1, Basic Principles of Accounting. It mainly introduces key points of basic accounting theories, including accounting fundamental elements, accounting procedures, and accounting methods. Part 2, Objectives and Operational Requirements of Basic Accounting Practice. It primarily explains the objectives, requirements, enterprise introduction, and specific operational requirements and content of the practice. Part 3, Economic Transactions and Original Documents of Basic Accounting Practice. It mainly provides the opening balances of the simulated enterprise and original documents of economic transactions for the current period, including external and self-made original documents. Part 4, Practice Materials of Basic Accounting. It mainly provides practice materials, including cash receipt vouchers, cash payment vouchers, transfer vouchers, cash journal, bank deposits journal, subsidiary ledgers, general ledger, and accounting reports. This book can be used as a supplementary teaching material for basic accounting courses in colleges, vocational schools, and new vocational colleges, and can also be referenced by practicing accountants.