Budget Accounting (Revised Third Edition)

Author: Liu Zhixiang
Publisher:
Publish Date: 2004-03-17
Features: Budget accounting is an important part of accounting and one of the two major accounting systems in China. To meet the needs of teaching, business learning, and self-study after the reform of budget accounting, we have compiled the book "Budget Accounting." The book is divided into 4 parts and 22 chapters. The first part introduces the basic concepts and legal system of budget accounting, while the following three parts introduce the accounting for assets, liabilities, revenues, expenditures, and net assets of fiscal general budget accounting, administrative unit accounting, and public institution accounting, as well as the preparation of financial statements. The book emphasizes the characteristics of higher vocational education, strives to combine theory with practice, presents content in a clear and accessible manner, and follows a logical progression, making it scientific and practical. It can serve as a textbook for higher vocational schools, as well as a reference for budget accounting practitioners and students and teachers at colleges and universities. Target Audience: Higher vocational education textbooks, college and university students and teachers, finance and accounting personnel. The book is highly practical, focuses on operations, and is closely linked to current financial, accounting, and auditing systems as well as corporate conditions.