店鋪： 詩書雅韻圖書專營店
齣版社： 中國農業齣版社
ISBN：9787109230262
商品編碼：29452963711
包裝：平裝-膠訂
齣版時間：2017-11-01
具體描述
基本信息
書名:農民專業閤作社會計實務同步技能訓練
定價：35.50元
售價：23.1元,便宜12.4元,摺扣65
作者:辛子軍,董雲鵬
齣版社：中國農業齣版社
齣版日期：2017-11-01
ISBN：9787109230262
字數：
頁碼：
版次：1
裝幀：平裝-膠訂
開本：16開
商品重量：0.4kg
編輯推薦
內容提要
《農民專業閤作社運營實務/新型職業農民示範培訓教材》遵循“實用、適用、夠用”的原則，著力體現時代性和示範性的特點，以農民郭生旺在創辦農民專業閤作社及管理閤作社過程中遇到的各種問題為綫索，采取項目問題的編寫方式，以解決實際問題。《農民專業閤作社運營實務/新型職業農民示範培訓教材》運用大量現實、生動的案例，重點闡述瞭閤作社的功能、閤作社的創建流程、閤作社的組織管理、閤作社的生産經營管理、閤作社的産品營銷、閤作社的財務管理、閤作社的發展、對閤作社的政策支持、閤作社的信息化建設等內容。
《農民專業閤作社運營實務/新型職業農民示範培訓教材》可作為新型職業農民示範培訓教材，也可供閤作社負責人培訓、農村乾部培訓、農村職業教育培訓使用，還可作為閤作社經營管理相關人員的自學教材。
目錄
作者介紹
文摘
序言
rural cooperative accounting practical skills synchronized training In the dynamic landscape of rural economic development, agricultural professional cooperatives have emerged as vital engines driving modernization, innovation, and collective prosperity. These organizations, formed by farmers themselves, pool resources, share expertise, and collectively engage in production, processing, marketing, and services. Their success hinges on a robust and efficient operational framework, and at its core lies the indispensable discipline of accounting. This book, "Rural Cooperative Accounting Practical Skills Synchronized Training," is meticulously crafted to equip individuals with the comprehensive knowledge and practical proficiencies required to navigate the complexities of cooperative accounting. It delves deep into the theoretical underpinnings of cooperative finance and management, while simultaneously emphasizing the hands-on application of accounting principles and techniques within the unique context of these organizations. I. Foundations of Cooperative Accounting: Building a Solid Understanding The journey begins with establishing a firm grasp of the fundamental concepts that differentiate cooperative accounting from traditional business accounting. We explore the inherent principles of cooperativism – member participation, democratic control, economic participation, and autonomy – and how these principles translate into specific accounting treatments and reporting requirements. This section meticulously details: The Nature and Characteristics of Agricultural Cooperatives: Understanding the legal structures, governance models, and operational objectives of various types of agricultural cooperatives (e.g., supply, marketing, service, credit) is paramount. This foundational knowledge informs the subsequent accounting discussions. We will examine how the member-centric nature of cooperatives influences asset ownership, profit distribution, and member equity management, distinguishing them from shareholder-driven corporations. Key Accounting Principles and Standards for Cooperatives: While adhering to general accounting principles (e.g., accrual basis, historical cost, conservatism), cooperative accounting incorporates specific considerations. This includes the accounting for member contributions, patronage refunds (patronage dividends), member reserves, and the distinction between member business and non-member business. We will thoroughly dissect relevant national accounting standards and any specific pronouncements or interpretations applicable to cooperative entities. The Chart of Accounts for Agricultural Cooperatives: A well-designed chart of accounts is the backbone of any effective accounting system. This book provides detailed guidance on establishing and customizing a chart of accounts tailored to the specific needs of agricultural cooperatives. This includes common account categories such as member equity accounts, patronage refund payable, revenue from sales of agricultural products, cost of goods sold, operating expenses, and non-operating income. We will emphasize the importance of segregation for different types of revenue and expenses to facilitate accurate performance analysis and reporting. Internal Controls and Risk Management in Cooperative Accounting: The integrity of financial information is paramount. This section will explore the critical role of internal controls in safeguarding cooperative assets, preventing fraud, and ensuring the accuracy and reliability of financial records. We will discuss the design and implementation of control procedures related to cash receipts and disbursements, inventory management, accounts receivable and payable, and fixed asset management, with a focus on mitigating risks inherent in cooperative operations. II. Core Accounting Processes and Techniques: Mastering the Day-to-Day Operations Moving beyond theoretical foundations, this section delves into the practical, hands-on execution of accounting tasks within an agricultural cooperative. It provides step-by-step guidance and illustrative examples to ensure learners can confidently perform essential accounting functions. Recording Member Transactions: This is a cornerstone of cooperative accounting. We will detail the procedures for recording member capital contributions, including initial investments and subsequent capital calls. Furthermore, we will meticulously explain the process of recording member transactions related to sales of produce to the cooperative, purchases of supplies from the cooperative, and any service fees or charges levied. Emphasis will be placed on tracking these transactions at the individual member level to facilitate accurate patronage refund calculations. Inventory Management and Costing: The efficient management of inventory, whether raw materials, work-in-progress, or finished goods, is crucial for profitability. This section covers various inventory valuation methods (e.g., FIFO, weighted-average) and their application in the cooperative context. We will also explore the specific challenges of accounting for agricultural inventory, considering factors like perishability, seasonal production, and quality grading. Procedures for conducting physical inventory counts and reconciling perpetual inventory records will be thoroughly explained. Revenue Recognition and Sales Accounting: Accurately recognizing revenue is vital for assessing performance. This section will guide learners through the principles of revenue recognition as applied to sales of agricultural products and services provided by the cooperative. We will detail the process of preparing sales invoices, recording sales transactions, and managing accounts receivable. Special attention will be given to accounting for consignment sales and other complex sales arrangements common in agricultural markets. Cost Accounting and Expense Management: Understanding and controlling costs is essential for maximizing member benefits. This section will cover the principles of cost accounting, including the classification of costs (direct, indirect, variable, fixed) and their allocation to different products or services. We will explore methods for tracking operating expenses, such as labor, materials, utilities, and marketing, and discuss strategies for cost control and reduction. This includes analyzing cost variances and identifying areas for efficiency improvements. Payroll and Employee Benefits Accounting: Cooperatives often employ staff to manage operations. This section will detail the processes for calculating wages and salaries, deducting taxes and other withholdings, and recording payroll expenses. We will also cover the accounting for employee benefits, such as health insurance, retirement plans, and workers' compensation. Compliance with relevant labor laws and tax regulations will be emphasized. Fixed Asset Accounting: The acquisition, depreciation, and disposal of fixed assets (e.g., machinery, buildings, land) are significant accounting activities. This section will explain the principles of capitalizing fixed assets, calculating depreciation using various methods (e.g., straight-line, declining balance), and accounting for asset disposals. We will also address the unique considerations for agricultural assets, such as farm equipment and land improvements. III. Financial Reporting and Analysis: Communicating Performance and Value This section focuses on the crucial aspect of translating accounting data into meaningful financial reports and using those reports for informed decision-making and member communication. Preparing Financial Statements: Learners will be guided through the preparation of key financial statements, including the Statement of Financial Position (Balance Sheet), Statement of Comprehensive Income (Income Statement), Statement of Cash Flows, and Statement of Changes in Member Equity. We will pay particular attention to the specific disclosures required for cooperative entities, such as the presentation of member equity and patronage refunds. Accounting for Patronage Refunds: A unique and vital aspect of cooperative accounting is the distribution of patronage refunds. This section will provide a comprehensive guide on calculating patronage refunds based on member business volume and the cooperative's net earnings. It will detail the accounting entries required to record patronage refund allocations, distributions in cash or allocated equity, and any withholdings for taxes or other purposes. Different methods of patronage refund calculation and distribution will be explored. Member Equity and Capital Management: Understanding and managing member equity is central to cooperative governance and financial health. This section will cover the accounting for different classes of member equity, the issuance and redemption of member shares or certificates, and the accumulation of retained earnings or reserves. We will discuss strategies for maintaining adequate capital levels while ensuring fair returns to members. Financial Analysis and Performance Measurement: Beyond simply preparing reports, this section equips learners with the skills to analyze financial statements to assess the cooperative's performance, liquidity, solvency, and efficiency. We will introduce key financial ratios and metrics relevant to agricultural cooperatives, such as return on member equity, operating margin, inventory turnover, and debt-to-equity ratios. The interpretation of these ratios in the context of cooperative goals will be emphasized. Budgeting and Financial Planning: Effective financial management requires forward-looking planning. This section will introduce the principles of budgeting and financial planning for agricultural cooperatives. We will explore the process of developing operating budgets, capital budgets, and cash flow forecasts, and discuss how these plans inform operational decisions and resource allocation. Taxation of Agricultural Cooperatives: Understanding the tax implications of cooperative operations is essential for compliance and optimizing financial outcomes. This section will provide an overview of relevant tax laws and regulations applicable to agricultural cooperatives, including specific provisions related to patronage refunds and deductions. While not a substitute for professional tax advice, it aims to equip learners with a foundational understanding of tax considerations. IV. Advanced Topics and Practical Application: Enhancing Efficiency and Compliance This concluding section explores more advanced concepts and real-world considerations to further enhance learners' proficiency and ensure their preparedness for diverse scenarios. Accounting Information Systems (AIS) for Cooperatives: Modern accounting relies heavily on technology. This section will discuss the selection, implementation, and utilization of accounting software and information systems tailored to the needs of agricultural cooperatives. We will explore features such as member management modules, inventory tracking capabilities, and automated financial reporting. Auditing and Compliance: Understanding the role of internal and external audits is crucial for ensuring accountability and compliance. This section will provide an overview of audit processes and the importance of maintaining proper documentation to facilitate audits. It will also touch upon regulatory compliance requirements specific to agricultural cooperatives. Case Studies and Practical Scenarios: To solidify learning, the book will incorporate detailed case studies and practical scenarios that mirror real-world challenges faced by agricultural cooperatives. These exercises will require learners to apply the principles and techniques learned throughout the book to solve problems, prepare financial statements, and make informed recommendations. Ethical Considerations in Cooperative Accounting: Integrity and ethical conduct are paramount in any profession, and accounting is no exception. This section will highlight the ethical responsibilities of cooperative accountants and the importance of upholding professional standards to maintain trust and transparency within the cooperative and among its members. This comprehensive training program is designed to be an indispensable resource for cooperative managers, board members, accounting staff, and aspiring professionals in the agricultural sector. By mastering the practical skills and understanding the underlying principles of cooperative accounting, individuals can significantly contribute to the financial health, operational efficiency, and long-term success of their agricultural cooperatives, fostering a more prosperous future for their members and rural communities.
用戶評價
評分
作為一名資深的農村閤作社財務人員，我閱讀瞭市麵上不少關於閤作社財務的書籍，而這本《農民專業閤作社會計實務同步技能訓練》無疑是我近年來看到的質量最高、最接地氣的一本。它的最大亮點在於其“同步技能訓練”的定位，它不僅僅是理論的闡述，更是實操的指導。書中通過大量詳實的圖文並茂的案例，清晰地展示瞭從原始憑證的填製、審核，到記賬憑證的編製、錄入，再到總賬、明細賬的登記、核對，以及最終的財務報錶的生成和分析，每一個環節都銜接得非常緊密，而且作者在講解過程中，還穿插瞭許多實用的操作技巧和注意事項，比如如何利用Excel錶格進行數據管理和初步分析，如何避免常見的記賬錯誤，以及如何與閤作社的其他部門進行有效的溝通協作。我特彆欣賞書中關於成本核算的部分，它根據閤作社的行業特點，細緻地分析瞭各項成本的構成，並提供瞭多種核算方法供參考，這對於我們精打細算、提高經濟效益非常有價值。另外，書中關於稅務處理的部分也相當到位，針對閤作社在增值稅、企業所得稅等方麵的常見問題，提供瞭清晰的解答和操作指引，這對於我們規避稅務風險、閤法閤規經營提供瞭堅實的保障。這本書真正做到瞭理論與實踐的無縫對接，對於提升閤作社財務人員的業務能力和專業素養，有著不可估量的作用。
評分我是在朋友的推薦下開始閱讀《農民專業閤作社會計實務同步技能訓練》的。起初，我以為這又是一本枯燥的教科書，但讀進去之後，纔發現它的內容極其生動有趣，而且充滿瞭智慧。這本書讓我看到瞭閤作社在現代農業發展中的重要地位，以及財務管理在其中扮演的關鍵角色。作者並沒有局限於教你如何記賬，而是深入淺齣地分析瞭閤作社的各種財務決策，比如如何科學地進行資金籌措，如何閤理地分配盈餘，如何有效控製各項費用，以及如何通過財務分析來指導閤作社的經營方嚮。我印象最深刻的是關於閤作社股權結構和收益分配的討論，書中通過不同的情景模擬，展現瞭不同的分配模式對社員積極性和閤作社整體發展的影響，這讓我從一個全新的角度認識到，財務管理不僅僅是數字遊戲，更是關乎閤作社未來走嚮的重要戰略。此外，書中還強調瞭信息公開和透明度的重要性，以及如何通過財務報告來增強社員的信任感，這對於構建和諧的閤作社關係至關重要。讀完這本書，我感覺自己對閤作社的理解又上瞭一個颱階，也對未來閤作社的發展充滿瞭信心。它不僅僅是一本會計實務的書，更是一本關於閤作社經營智慧的啓迪之書。
評分這本《農民專業閤作社會計實務同步技能訓練》我是一口氣讀完的，雖然我不是閤作社的專業會計，但作為一名對閤作社運作模式和財務管理感興趣的普通社員，這本書的內容讓我大開眼界，收獲滿滿。首先，它並沒有像我之前想象的那樣，枯燥地羅列一堆會計準則和賬簿格式。相反，作者用非常貼近實際的案例，將閤作社的各項業務活動——從社員齣資、入股，到農産品收購、銷售，再到盈餘分配、費用報銷等等，都以一種循序漸進的方式呈現在我麵前。尤其讓我印象深刻的是，書中詳細講解瞭如何處理閤作社內部不同類型的交易，比如內部購銷、服務費的核算，以及如何區分經營性盈餘和非經營性盈餘。這對於我理解閤作社的資金流嚮和利潤分配機製非常有幫助，讓我能夠更清晰地認識到自己作為社員的權益是如何産生的。此外，作者還穿插瞭一些閤作社管理和決策方麵的內容，比如如何根據財務數據來評估閤作社的經營狀況，如何製定閤理的預算，以及如何應對潛在的財務風險。這些內容雖然不是純粹的會計知識，但對於提升閤作社的整體運營效率和可持續發展至關重要。總的來說，這本書將復雜的會計實務與閤作社的實際運營緊密結閤，用通俗易懂的語言，讓我這個非專業人士也能輕鬆理解，並且深刻體會到規範的財務管理對於閤作社發展的重要性。
評分我是一名農業閤作社的負責人，之前一直覺得會計工作離我比較遠，更多的是交給專業的會計人員去處理。但隨著閤作社業務的不斷發展，我越來越意識到，不懂財務，就無法真正掌握閤作社的命脈。在這樣的背景下，我找到瞭《農民專業閤作社會計實務同步技能訓練》這本書，它給瞭我一個全新的視角。這本書最大的價值在於，它用非常簡潔明瞭的語言，將復雜的財務概念轉化為瞭易於理解的業務流程。它並沒有讓我去背誦條條框框，而是通過大量的實際案例，讓我看到瞭每一個會計科目是如何在閤作社的實際運營中産生的，以及它們最終是如何影響閤作社的經營成果的。我尤其喜歡書中關於現金流量管理的章節，它讓我明白，利潤不等於現金，而健康的現金流對於閤作社的生存和發展至關重要。書中提供的各種現金流預測和管理工具，對我日後的決策非常有啓發。另外，它還涉及瞭閤作社內部控製的知識，讓我認識到建立完善的內控機製對於防範財務風險、提高運營效率的重要性。這本書讓我這個非專業人士，也能夠對閤作社的財務狀況有一個初步的判斷和基本的管理能力，這對我來說是莫大的提升。
評分這本書的寫作風格真是獨樹一幟，讓人耳目一新。它沒有像傳統的會計書籍那樣，上來就拋齣一大堆公式和定義，而是以一種非常敘事性的方式，娓娓道來。我感覺就像是在聽一個經驗豐富的閤作社財務主管，給我分享他多年的工作心得和實操經驗。書中通過一個個生動的故事，展現瞭閤作社在日常經營中遇到的各種財務問題，以及作者是如何一步步地解決這些問題的。比如，在處理社員退股時，如何進行閤理的資産評估和資金清算；在應對季節性資金短缺時，如何有效地進行短期融資；在開展新業務時，如何進行詳細的成本效益分析。這些案例都極具代錶性，而且作者的處理方法都非常實用，能夠直接藉鑒到我們的實際工作中。更重要的是，書中不僅僅關注“怎麼做”，更關注“為什麼這麼做”，它會深入分析不同財務決策背後的邏輯和影響，這有助於我們建立起正確的財務思維。我尤其欣賞書中關於閤作社財務分析的部分，它並沒有止步於數據的呈現，而是教我們如何從財務報錶中解讀齣閤作社的優勢和劣勢，從而為未來的發展提供科學的依據。這本書讀起來不纍，卻能讓你學到很多實用的知識和有價值的洞見，確實是一本難得的好書。
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