Accounting System Transition Practice and Account Linkage

Author: Yuan Xiaoyong
Publisher:
Publishing Date: 2001-05-01
Features: The Capital University of Economics and Business Press has organized experts and scholars engaged in accounting research and teaching for many years to elaborate on the background of the introduction of the enterprise accounting system, the overall approach of the reform, the principles and main innovations in its formulation, the legal applicability of enterprise accounting, the main content of the new accounting system (compared with the original accounting system for joint-stock enterprises), the preparation before adjusting accounts in the transition period from the old to the new accounting system, the adjustment of accounting accounts, and the adjustment of major financial statements. An entire chapter titled "Examples of Adjusting Accounts in the Transition from the Old to the New Accounting System" is specially set up at the end of the book to help accountants complete the transition of accounting accounts in their respective units.