Internal Accounting Control Standards, Methods and Practice

Author: Compiled by the Writing Group of This Book
Publisher:
Publishing Date: 2006-02-01
Features: This book is written based on an understanding and grasp of the spirit of various norms, combined with the practical situations of specific units. The content mainly includes the accounting control of economic activities such as monetary assets, engineering projects, sales and collections, procurement and payments, cost and expenses, financing and investment, and others. For the convenience of writing and considering general applicability, we take "enterprises" as the subject of discussion. The general methods and practices of accounting control for enterprises also apply to government agencies, social organizations, companies, public institutions, and other economic entities. Since each enterprise has characteristics different from others, even the same enterprise may vary in its characteristics depending on the stage of development it is in. This requires formulating specific internal accounting control systems based on the different characteristics and stages of enterprises, while considering the cost-benefit principle. It is hoped that this book will be beneficial to unit management personnel and financial and accounting personnel in learning, mastering, and applying the "Internal Accounting Control Norms" to formulate internal accounting control systems for their respective units.