Accounting Tutorial

Author: Yang Rong
Publisher:
Publish Date: 2003-04-01
Features: This textbook is based on the "Enterprise Accounting Standards," "General Principles of Enterprise Finance," and "Enterprise Accounting System" issued in China, combining the reform practices and development of enterprise accounting in China. It is guided by the objectives of financial accounting and centered around financial statements. After explaining the objectives, basic assumptions, accounting elements, and general principles of financial accounting in the first chapter, subsequent chapters are basically organized based on the fundamental elements of the balance sheet and income statement, ultimately returning to financial statements. Considering the of accounting adjustment business processing, it is treated as a separate chapter and placed at the end. This textbook strives to cultivate and enhance learners' hands-on skills, as well as their ability to analyze and solve problems, under the guidance of fundamental theories.