Accounting Comprehensive Internship and Analysis (Second Edition)

Author: Su Shuquan
Publisher:
Publish Date: 2003-11-01
Features: This book is written based on the "Accounting Law" implemented in 2000, the new "Enterprise Accounting System" implemented starting in 2001, the "Enterprise Financial Accounting Report Regulations," and the 18 accounting specific standards promulgated since 1998. It covers the main economic transactions commonly occurring in industrial enterprises. The content includes judging economic transactions by reviewing documents, filling out original vouchers; filling out accounting vouchers and subject summary tables; recording journals and detailed ledger accounts based on accounting vouchers; recording general ledger based on subject summary tables; closing accounts at the end of the period and preparing trial balance; preparing balance sheets, income statements, cash flow statements, their annexes, and tax declaration forms; writing analytical reports to analyze changes in profitability, operational efficiency, solvency, and cash flow between the current year and the previous year. This book provides a detailed introduction to the internship operation procedures, systematically introduces the filling of accounting vouchers, the opening, recording, and closing of accounting ledgers, the preparation requirements of accounting report forms, and the basic theories and methods of financial accounting report analysis. For some more challenging and easily confusing transactions, necessary reminders have been added. This book adopts a document review and analysis approach to business, providing simulated original vouchers. Interns must review documents, analyze economic transactions, and then proceed with accounting processing, thereby changing the practice of only looking at problems without reviewing documents. The book also provides previous year's financial statements and related materials, making it highly operational. This book is suitable for students majoring in accounting, accounting informatization, auditing, and other fields in universities and colleges for comprehensive accounting internships and analysis, and also has certain reference value for practicing financial accounting personnel.