Communication Enterprise Accounting (Higher Vocational)

Author: Hui Yaai
Publisher:
Publish Date: 2007-03-01
Features: This book is based on the "Enterprise Accounting System" issued by the Ministry of Finance and the "Accounting Rules for Telecommunication Enterprises" implemented from January 1, 2003. It organically integrates accounting principles with accounting for telecommunication enterprises, adhering to the principle of "sufficient theory and emphasis on practice." Combining the characteristics of accounting for telecommunication enterprises, it comprehensively introduces the fundamental theories, basic knowledge, and basic skills of accounting. The main contents include accounts and double-entry bookkeeping, the accounting for monetary funds, the accounting for accounts receivable and prepaid expenses, the accounting for inventory, the accounting for fixed assets, the accounting for liabilities, the accounting for revenue, expenses, and profit, the accounting for owner's equity, accounting vouchers, ledgers, and financial reports, etc. This book can serve as a textbook for economic management and marketing majors in telecommunication vocational and technical colleges, as well as a training manual for full-time employees of telecommunication enterprises.