Intermediate Financial Accounting Practical Training Tutorial

Author: Tang Zhixian
Publisher:
Publish Date: 2006-08-01
Features: This book takes a specific accounting period of a simulated enterprise as its scope, integrating the origins and developments of economic activities with the enterprise's production and operations. It covers all fundamental skills of accounting operations—from establishing accounts, preparing and reviewing original vouchers and journal vouchers to ledger posting; from daily accounting, cost calculation to financial statement preparation and year-end closing. Through the operation of enterprise accounting simulation training, readers can systematically master the entire process of enterprise accounting, which serves as a comprehensive examination of accounting skills. The book covers all fundamental skills of accounting operations—from establishing accounts, preparing and reviewing original vouchers and journal vouchers to ledger posting; from daily accounting, cost calculation to financial statement preparation and year-end closing. All materials are presented directly in the form of original vouchers, serving as a comprehensive examination of accounting skills. The content of the book is comprehensive, complete, forward-looking, and systematic. It takes a specific accounting period of a simulated enterprise as its scope, integrating the origins and developments of economic activities with the enterprise's production and operations; through the operation of enterprise accounting simulation training, readers can systematically master the entire process of enterprise accounting, thereby strengthening their understanding and recognition of the accounting theories and knowledge they have learned. It completes the cognitive process from theory to practice. The book covers all fundamental skills of accounting operations—from establishing accounts, preparing and reviewing original vouchers and journal vouchers to ledger posting; from daily accounting, cost calculation to financial statement preparation and year-end closing. All materials are presented directly in the form of original vouchers, serving as a comprehensive examination of accounting skills. The content of the book is comprehensive, complete, forward-looking, and systematic. It takes a specific accounting period of a simulated enterprise as its scope, integrating the origins and developments of economic activities with the enterprise's production and operations; through the operation of enterprise accounting simulation training, readers can systematically master the entire process of enterprise accounting, thereby strengthening their understanding and recognition of the accounting theories and knowledge they have learned. It completes the cognitive process from theory to practice.