How to Account, Audit, and Adjust Accounts (2nd Edition): Audit and Adjust Accounts (2nd Edition)

Author: Liu Daixian
Publisher:
Publish Date: 2000-10-01
Features: This book is based on the first edition published in 1995 and has been revised to incorporate the newly promulgated "Enterprise Accounting Standards" and other accounting regulations, as well as the suggestions and feedback received from readers after the original book's publication. The revised edition is divided into three parts: Part 1 (Accounting Recording), Part 2 (Auditing), and Part 3 (Adjusting Entries).
Part 1 (Accounting Recording) systematically introduces how to prepare accounting vouchers, record accounts, compile financial statements, and achieve computerized accounting. Part 2 (Auditing) uses numerous examples to explain auditing methods, the identification of accounting errors, major economic activities, major tax types, and the detection of computerized accounting errors. Part 3 (Adjusting Entries) systematically introduces the adjustment of various accounting errors based on the characteristics of adjusting entries, primarily through examples.
Among these, Part 1 includes newly added sections on how to compile financial statements and achieve computerized accounting; Part 2 includes newly added sections on the detection of business tax errors and computerized accounting errors; and the corresponding adjustment sections in Part 3 are also newly added. This book can serve as a teaching reference for accounting, auditing, public finance, taxation, and economic management majors in financial and economic institutions. It is also suitable for business learning and reference for auditors, public finance officials, tax officials, bank employees, accounting firms, inspection agencies, and accounting and auditing personnel in enterprises.