Accounting Practice for Small Businesses

Author: Liu Xiaofeng
Publisher:
Publish Date: 2006-12-01
Features: This book is based on the "Accounting System for Small Enterprises" issued by the Ministry of Finance and incorporates the practical accounting practices of small enterprises in China. It covers basic principles of accounting for small enterprises, accounting for monetary funds, accounting for accounts receivable, accounting for inventory, investments, fixed assets, intangible assets, long-term prepaid expenses, liabilities, owner's equity, revenue, cost and expense accounting, profit and profit distribution, accounting for special transactions, and financial accounting reports. The content is detailed and highly operational, making it suitable for guiding the daily business activities of small enterprise management and accounting personnel, as well as for reference by faculty and students of financial management and enterprise management programs in universities and colleges.