Construction Accounting Comprehensive Practice

Author: Xu Tian
Publisher:
Publish Date: 2003-05-01
Features: The book is divided into two parts and three appendices. Part I: General Introduction mainly explains the purpose, requirements, and methods of comprehensive practice in construction accounting; Part II mainly provides the necessary materials for comprehensive practice in construction accounting; the appendix section introduces some accounting regulations and systems. It should be noted that the Ministry of Finance stipulated that listed joint-stock enterprises should implement the Enterprise Accounting System starting from 2001. Considering that most construction enterprises, in addition to listed ones, currently adopt the Current Construction Enterprise Accounting System, the practical materials in the book also focus on this point. When practicing, you can choose to use one of the accounting systems.