Accounting Basics

Author: Wang Fusheng
Publisher:
Publish Date: 2004-01-01
Features: This book focuses on elaborating the basic theories and methods of accounting. The content includes the basic assumptions of accounting, accounting principles, accounting element theory, the principle and methods of double-entry bookkeeping, the main economic activities of enterprises and their accounting principles, accounts and their classification, accounting vouchers, accounting ledgers, asset verification, accounting methods, accounting reports and their preparation principles. This book can be used as a textbook for students majoring in finance and economics in ordinary universities and colleges, as self-study material for accounting majors in self-study examinations, evening universities, radio and television universities, correspondence education, and as a reference book for enterprise finance and accounting personnel to systematically master accounting theory and practice.