Accounting System Design (Theory. Practice. Cases. Exercises)

Author: Yu Changchun
Publisher:
Publish Date: 2004-07-01
Features: This book is one of the series "21st Century Accounting Professional Quality Case Teaching Materials." Based on the "Enterprise Accounting System" and "Specific Accounting Standards," it combines the characteristics of general enterprises to elaborate on the theory, methods, procedures, and requirements of accounting system design. Additionally, it explains the design of management accounting systems from aspects such as forecasting, decision-making, budgeting, control, and performance evaluation. The book also includes a separate chapter on the design of computerized accounting systems and their practical applications. The greatest feature of this book is that it provides exercises and cases at the end of each chapter, greatly facilitating self-study and self-assessment for readers and helping them improve their ability to integrate theory with practice. This book is suitable for accounting students and faculty in higher education institutions, as well as relevant professionals. In terms of content compilation, we require the author to stay updated with the latest developments in each course, absorb the newest research and practical achievements as much as possible, expand the information content, and enhance readability to ensure the material is scientifically sound, advanced, and applicable. In selecting cases, the author strives to use current survey materials, track new issues emerging in practice, and make the cases serve as a bridge connecting theory and practice. In terms of structure, each chapter of the book adopts a format of content outline, professional knowledge discussion, case presentation, and integrated review questions and exercises to facilitate both teaching and learning. To our knowledge, it is not common in current accounting undergraduate textbooks in China to combine professional knowledge explanation with case presentation in this way, making this arrangement a distinctive feature of this series.