Basic Accounting

Author: Wang Wenfu Junjie
Publisher:
Publish Date: 2002-02-01
Features: Following the requirements of teaching patterns, this book is the first in the series of accounting textbooks and serves as an introductory textbook for accounting majors. It focuses on bookkeeping techniques while explaining the basic theories, methods, fundamental knowledge, and operational skills of accounting. The main content includes: basic accounting theories such as the definition of accounting, accounting objects, accounting assumptions, accounting principles, and the accounting method system; basic accounting methods and fundamental knowledge centered on the double-entry bookkeeping system based on the accounting equation principle; and basic operational skills primarily covering accounting voucher preparation, ledger recording, and accounting statement preparation. The book strives to highlight the content of the new accounting law, reflect the new developments in accounting theory and practice, ensure accurate concepts, correct perspectives, novel content, and easy-to-understand language. Review and discussion questions and exercises are provided at the end of each chapter for the convenience of both teaching and learning. This book can serve as a core textbook for accounting majors and also as a teaching resource for majors such as business administration, taxation, auditing, finance, and trade.