会计手工模拟（国外英文资料）.doc

会计手工模拟（国外英文资料） One, experimental meaning: Accounting manual simulation experiment shortens the distance of theoretical teaching and social practice, which is an important way to cultivate our ability to practice. Through practice enables us to compare system, comprehensive grasp the basic procedures and methods of manufacturing enterprise accounting, strengthen the understanding of the basic theoretical knowledge, the use of basic methods and basic skills training, accounting work to lay a solid foundation for the future. Second, the experimental procedure: First according to the experimental data set up account books, will be the beginning of December data log books, then according to the relevant business content and the original documents filling in proof of charge to an account, then according to the payment and receiving voucher register cash journal transfer, bank deposit journal and all kinds of subsidiary ledger. The test once every ten days to prepare the course summary table, according to the course summary table registration general ledger, general ledger and journal and subsidiary ledger after checking according to the general ledger establishment accounting statements. (1) to set up the account books According to the experimental data, the general ledger, itemized ledger and cash, bank deposit journal shall be opened in early December 2009. Establish a ledger and fill in the initial balance according to the account attributes involved in the economic business in the material. This step is not as difficult as it is to start typing the data, the size of the amount is misremembered. (2) to prepare the proof of accounting According to the relevant business content and fill the proof of charge to an account original documents, some original documents to fill in, and then according to the original vouchers write accounting entries, and then fill in proof of charge to an account according to the accounting entries (including the collection, payment and transfe