Basic Accounting

Author: Bao Hongxin
Publisher:
Publish Date: 2004-02-01
Features: This book is designed in accordance with the teaching syllabus requirements of the "Fundamentals of Accounting" course for finance-related schools. It focuses on elaborating the basic theories, methods, and skills of accounting. While maintaining a relatively complete curriculum system, it strives for an appropriate level of depth, highlights key points, and emphasizes practicality, achieving a balance between scientific rigor, relevance, and usability. Especially to ensure consistency with other professional courses and avoid unnecessary repetition, enabling readers to gradually master accounting knowledge, this book uses the economic activities of commercial circulation enterprises to explain the changes in the accounting equation, as well as the application of accounts and the double-entry bookkeeping system.