Accounting Principles Experiment Tutorial (Second Edition)

Author: Huang Ming, Guo Dawei, Editor-in-Chief
Publisher:
Publish Date: 2004-11-01
Features: This book is a national-level planning teaching material for general higher education under the "15th Five-Year Plan" (for vocational and technical education), revised based on the original Ministry of Education's planning teaching material for vocational and technical colleges, "Accounting Principles Experimental Course." The book is divided into five parts. Part 1 is Accounting Voucher Experiment, which includes 5 experiments covering the preparation and review of original vouchers and accounting vouchers. Part 2 is Accounting Ledger Experiment, with 5 experiments including the recording of journals and inventory sub-ledgers, correction of errors, accounting rules and closing entries, as well as the preparation of bank reconciliation statements. Part 3 is Financial Transaction Process and Accounting Statement Experiment, with 3 experiments: the subject ledger summary financial transaction process, the preparation of accounting statements, and the preparation of working papers and accounting statements. Part 4 is Comprehensive Simulation Experiment, which takes a virtual limited liability company as the accounting entity, enabling students to conduct comprehensive accounting operations based on the previous experiments. Part 5 is Accounting Experiment Essentials, providing some basic accounting business norms. This book is suitable for students of accounting majors and other financial and economic disciplines in higher vocational colleges, colleges, adult colleges, secondary vocational colleges, five-year vocational colleges, and private colleges. It can also be used by students of secondary vocational schools and social practitioners.