Basic Accounting

Author: Meng Yongfeng
Publisher:
Publish Date: 2003-09-01
Features: This book strives to reflect the provisions of the "Enterprise Accounting System," "Accounting Law," "Enterprise Accounting Standards," and "Financial Reporting Cases," among others, while also appropriately introducing some internationally recognized accounting principles, conventions, and methods. This approach broadens students' perspectives, making the textbook content more novel, practical, and distinctive. The book takes the basic accounting process (vouchers—ledgers—financial statements) as its main thread, explaining the historical development of accounting, the principles of double-entry bookkeeping, the preparation and review of accounting vouchers, the setting up of accounting subjects and accounts, as well as the different types of financial processing procedures. This book is suitable for students majoring in finance and economics at universities and colleges, as well as financial personnel, managers, and researchers in various industries who are interested in accounting. Since the beginning of the century, the successive promulgation and implementation of specific accounting standards in China have provided guarantees for more standardized and continuous accounting practices in the country.