Accounting Principles

Author: Yu Yulin
Publisher:
Publish Date: 2003-08-01
Features: This book has two prominent characteristics: fundamentality, as it primarily elaborates on basic theories and methods, serving as the foundation for learning other accounting professional courses; and practicality, as its core content covers the essential skills required for practical accounting work. Therefore, Accounting Principles is generally referred to as "an introductory course in accounting" or "a foundational textbook for accounting." The principles guiding the content of this book are:
(1) To combine theory with practice;
(2) To reflect the regularities of accounting work, ensuring relative stability;
(3) To follow the pattern of gradual and progressive understanding;
(4) To reflect the requirement that the introductory course for accounting majors is the foundation for accounting studies;
(5) To reflect the impact of accounting informatization on accounting processes;
(6) To reflect the current level of accounting research and maintain a certain degree of foresight;
(7) To include accounting regulations, ensuring normative standards;
(8) To reflect new requirements, demonstrating strong adaptability;
(9) To draw on Western accounting practices and align with international accounting standards;
(10) To minimize unnecessary repetition with other textbooks.