Financial Accounting Operation Basics

Author: Liu Jie
Publisher:
Publish Date: 2004-03-01
Features: The book "Fundamentals of Financial Accounting Operations" primarily elaborates on the basic theories, methods, and skills of accounting. It serves as foundational knowledge for accounting majors and also represents the common knowledge shared by accountants across various disciplines, laying a solid groundwork for their studies. While explaining fundamental accounting concepts and theories, this textbook also emphasizes the cultivation of students' practical operational abilities. Divided into four sections—Account Opening, Recording, Reporting, and Computerized Accounting—according to the actual workflow of accounting practice, the book features an added emphasis on account opening, one of its distinctive strengths. Through this learning process, students not only grasp the basic theories and methods of accounting but also gain a deeper understanding of its practical operations.