Basic Accounting Training (Chinese Edition)

This book selects supply, production and sale typical businesses as experimental contents and makes simulation experiment to basic accounting processes including filling in accounting document, registering account book, account checking, closing of accounts, and preparing accounting statement. The book is divided into three modules: the first module is the overview of basic accounting experiment mainly introducing the purpose, content, basic process and operation norms of basic accounting experiment; the second module involves basic knowledge of basic accounting experiment mainly introducing accounting document, account book and accounting statement; the third module is the project design of basic accounting experiment, mainly introducing basic situation of simulation enterprises, experimental information of simulation enterprises and concrete experimental project design. The book can be used as the teaching material of basic accounting practice operation of accounting, auditing and financial management major students in various colleges and universities, and pre-post training material for staff preparing to engage in accounting work, and also suitable for class experimental teaching and self-learning exercise.