Principles of Accounting

Author: Zhu Xiaoping
Publisher:
Publish Date: 2003-07-01
Features: The editorial team of China Renmin University Press organized and planned the 21st Century Accounting Series textbooks, hoping that we would write a more accessible textbook on Accounting Principles for beginners. Based on this purpose, we wrote this book. Building upon the China Renmin University Accounting Series textbook Elementary Accounting, we added summaries, discussion questions, and practice exercises, while also making corresponding adjustments to the chapter content. The objective of these adjustments was to facilitate self-study and incorporate the latest accounting regulations announced in recent years. Therefore, appropriate modifications were made to chapters such as General Principles, Accounting Ledgers, Preparatory Work for Preparing Financial Statements, Financial Accounting Reports, and Accounting Work Organization. Due to the nature of the accounting discipline, the main purpose of this book is to focus on the threads of identification, measurement, recording, and reporting. Among these, recording methods and fundamental principles, as well as basic concepts, will be the primary teaching content. This book, in line with the characteristics of the accounting discipline, elaborates on the threads of identification, measurement, recording, and reporting. This book is positioned as an accessible textbook on Accounting Principles, with recording methods, fundamental principles, and basic concepts as its main teaching content. Each chapter includes summaries, discussion questions, and practice exercises, while widely incorporating the latest announced accounting regulations to facilitate learning for beginners.