Basic Accounting Tutorial

Author: Liu Yongli
Publisher:
Publish Date: 2004-02-01
Features: Accounting is a highly technical and applied discipline. Mastering basic accounting is essential for laying a solid foundation for learning and applying various specialized accounting fields. The writing team of this book has focused on accumulating experience and updating knowledge through long-term teaching practice, striving to reflect the latest research findings on accounting theory and methods in the book's system. This book is suitable as a textbook for accounting majors in business and economics colleges and for non-accounting majors taking the "Fundamentals of Accounting" course. It can also serve as a reference material for self-study by finance and accounting personnel and managers. "Fundamentals of Accounting" is a foundational course for accounting majors and also a basic course for all finance and economics majors. Guided by the latest research findings in modern accounting theory and China's "Accounting Law," and based on the latest "Enterprise Accounting Standards" and "Enterprise Accounting System," this book comprehensively reviews the basic theories of accounting, including its definition, objectives, assumptions, elements, regulations, methods, and organizational work. It systematically and thoroughly discusses the accounting methods system and basic procedures centered around the double-entry bookkeeping principle, covering accounting subjects, double-entry bookkeeping, accounting vouchers, accounting ledgers, asset verification, and accounting reports.