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《村合作经济组织会计制度》系列讲座（二）主讲人：孟昭智副教授单位：河南农业大学经贸学院附表２新旧会计科目调整工作底稿调整前科目余额（旧科目）（决算分配结帐后）调整分录调整后科目余额（新科目）会计科目借贷旧科目新科目借贷借贷会计科目借贷现金１０００现金...
Lecture Series: Accounting System of Village Cooperative Economic Organizations Part Two Speaker: Professor Meng Zhaoxi Institution: College of Economics and Trade, Henan Agricultural University Schedule 2 Adjustment of Working Papers for Old and New Accounting Accounts Balance Before Adjustment (Old Accounts) (After Distribution of Accounts Payments) Adjusting entries Adjusting After Account Balance (New Account) Accounting Lending Old Account New Account Lending Lending Account Lending Cash 1000 Cash ...