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出版社： 中国农业出版社
ISBN：9787109230262
商品编码：29452963711
包装：平装-胶订
出版时间：2017-11-01
具体描述
基本信息
书名:农民专业合作社会计实务同步技能训练
定价：35.50元
售价：23.1元,便宜12.4元,折扣65
作者:辛子军,董云鹏
出版社：中国农业出版社
出版日期：2017-11-01
ISBN：9787109230262
字数：
页码：
版次：1
装帧：平装-胶订
开本：16开
商品重量：0.4kg
编辑推荐
内容提要
《农民专业合作社运营实务/新型职业农民示范培训教材》遵循“实用、适用、够用”的原则，着力体现时代性和示范性的特点，以农民郭生旺在创办农民专业合作社及管理合作社过程中遇到的各种问题为线索，采取项目问题的编写方式，以解决实际问题。《农民专业合作社运营实务/新型职业农民示范培训教材》运用大量现实、生动的案例，重点阐述了合作社的功能、合作社的创建流程、合作社的组织管理、合作社的生产经营管理、合作社的产品营销、合作社的财务管理、合作社的发展、对合作社的政策支持、合作社的信息化建设等内容。
《农民专业合作社运营实务/新型职业农民示范培训教材》可作为新型职业农民示范培训教材，也可供合作社负责人培训、农村干部培训、农村职业教育培训使用，还可作为合作社经营管理相关人员的自学教材。
目录
作者介绍
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.
用户评价
评分
作为一名资深的农村合作社财务人员，我阅读了市面上不少关于合作社财务的书籍，而这本《农民专业合作社会计实务同步技能训练》无疑是我近年来看到的质量最高、最接地气的一本。它的最大亮点在于其“同步技能训练”的定位，它不仅仅是理论的阐述，更是实操的指导。书中通过大量详实的图文并茂的案例，清晰地展示了从原始凭证的填制、审核，到记账凭证的编制、录入，再到总账、明细账的登记、核对，以及最终的财务报表的生成和分析，每一个环节都衔接得非常紧密，而且作者在讲解过程中，还穿插了许多实用的操作技巧和注意事项，比如如何利用Excel表格进行数据管理和初步分析，如何避免常见的记账错误，以及如何与合作社的其他部门进行有效的沟通协作。我特别欣赏书中关于成本核算的部分，它根据合作社的行业特点，细致地分析了各项成本的构成，并提供了多种核算方法供参考，这对于我们精打细算、提高经济效益非常有价值。另外，书中关于税务处理的部分也相当到位，针对合作社在增值税、企业所得税等方面的常见问题，提供了清晰的解答和操作指引，这对于我们规避税务风险、合法合规经营提供了坚实的保障。这本书真正做到了理论与实践的无缝对接，对于提升合作社财务人员的业务能力和专业素养，有着不可估量的作用。
评分我是一名农业合作社的负责人，之前一直觉得会计工作离我比较远，更多的是交给专业的会计人员去处理。但随着合作社业务的不断发展，我越来越意识到，不懂财务，就无法真正掌握合作社的命脉。在这样的背景下，我找到了《农民专业合作社会计实务同步技能训练》这本书，它给了我一个全新的视角。这本书最大的价值在于，它用非常简洁明了的语言，将复杂的财务概念转化为了易于理解的业务流程。它并没有让我去背诵条条框框，而是通过大量的实际案例，让我看到了每一个会计科目是如何在合作社的实际运营中产生的，以及它们最终是如何影响合作社的经营成果的。我尤其喜欢书中关于现金流量管理的章节，它让我明白，利润不等于现金，而健康的现金流对于合作社的生存和发展至关重要。书中提供的各种现金流预测和管理工具，对我日后的决策非常有启发。另外，它还涉及了合作社内部控制的知识，让我认识到建立完善的内控机制对于防范财务风险、提高运营效率的重要性。这本书让我这个非专业人士，也能够对合作社的财务状况有一个初步的判断和基本的管理能力，这对我来说是莫大的提升。
评分这本《农民专业合作社会计实务同步技能训练》我是一口气读完的，虽然我不是合作社的专业会计，但作为一名对合作社运作模式和财务管理感兴趣的普通社员，这本书的内容让我大开眼界，收获满满。首先，它并没有像我之前想象的那样，枯燥地罗列一堆会计准则和账簿格式。相反，作者用非常贴近实际的案例，将合作社的各项业务活动——从社员出资、入股，到农产品收购、销售，再到盈余分配、费用报销等等，都以一种循序渐进的方式呈现在我面前。尤其让我印象深刻的是，书中详细讲解了如何处理合作社内部不同类型的交易，比如内部购销、服务费的核算，以及如何区分经营性盈余和非经营性盈余。这对于我理解合作社的资金流向和利润分配机制非常有帮助，让我能够更清晰地认识到自己作为社员的权益是如何产生的。此外，作者还穿插了一些合作社管理和决策方面的内容，比如如何根据财务数据来评估合作社的经营状况，如何制定合理的预算，以及如何应对潜在的财务风险。这些内容虽然不是纯粹的会计知识，但对于提升合作社的整体运营效率和可持续发展至关重要。总的来说，这本书将复杂的会计实务与合作社的实际运营紧密结合，用通俗易懂的语言，让我这个非专业人士也能轻松理解，并且深刻体会到规范的财务管理对于合作社发展的重要性。
评分这本书的写作风格真是独树一帜，让人耳目一新。它没有像传统的会计书籍那样，上来就抛出一大堆公式和定义，而是以一种非常叙事性的方式，娓娓道来。我感觉就像是在听一个经验丰富的合作社财务主管，给我分享他多年的工作心得和实操经验。书中通过一个个生动的故事，展现了合作社在日常经营中遇到的各种财务问题，以及作者是如何一步步地解决这些问题的。比如，在处理社员退股时，如何进行合理的资产评估和资金清算；在应对季节性资金短缺时，如何有效地进行短期融资；在开展新业务时，如何进行详细的成本效益分析。这些案例都极具代表性，而且作者的处理方法都非常实用，能够直接借鉴到我们的实际工作中。更重要的是，书中不仅仅关注“怎么做”，更关注“为什么这么做”，它会深入分析不同财务决策背后的逻辑和影响，这有助于我们建立起正确的财务思维。我尤其欣赏书中关于合作社财务分析的部分，它并没有止步于数据的呈现，而是教我们如何从财务报表中解读出合作社的优势和劣势，从而为未来的发展提供科学的依据。这本书读起来不累，却能让你学到很多实用的知识和有价值的洞见，确实是一本难得的好书。
评分我是在朋友的推荐下开始阅读《农民专业合作社会计实务同步技能训练》的。起初，我以为这又是一本枯燥的教科书，但读进去之后，才发现它的内容极其生动有趣，而且充满了智慧。这本书让我看到了合作社在现代农业发展中的重要地位，以及财务管理在其中扮演的关键角色。作者并没有局限于教你如何记账，而是深入浅出地分析了合作社的各种财务决策，比如如何科学地进行资金筹措，如何合理地分配盈余，如何有效控制各项费用，以及如何通过财务分析来指导合作社的经营方向。我印象最深刻的是关于合作社股权结构和收益分配的讨论，书中通过不同的情景模拟，展现了不同的分配模式对社员积极性和合作社整体发展的影响，这让我从一个全新的角度认识到，财务管理不仅仅是数字游戏，更是关乎合作社未来走向的重要战略。此外，书中还强调了信息公开和透明度的重要性，以及如何通过财务报告来增强社员的信任感，这对于构建和谐的合作社关系至关重要。读完这本书，我感觉自己对合作社的理解又上了一个台阶，也对未来合作社的发展充满了信心。它不仅仅是一本会计实务的书，更是一本关于合作社经营智慧的启迪之书。
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