Basic Accounting

Author: Wang Dongying
Publisher:
Publish Date: 2005-07-01
Features: Basic Accounting is an introductory textbook for accounting and also the cornerstone of accounting series textbooks for financial and economic institutions. Accounting knowledge has characteristics such as being abstract, highly specialized, highly practical, and dull, making it relatively difficult for beginners to understand. Over the decades of teaching, the authors have continuously summarized, explored, and accumulated knowledge, and based on the experience of others, they wrote this book. The main features of this book are as follows: 1. Following the basic principles of teaching, it progresses from simple to complex, from shallow to deep, in a step-by-step and easy-to-understand manner. The book provides numerous examples combined with theory, with strong operability. 2. The basis for writing this book is the "Enterprise Accounting Standards," the "Accounting Law of the People's Republic of China," the "Enterprise Accounting System," and other regulations and rules. However, as a textbook, it does not fully quote and explain the regulations themselves but instead adheres to their spirit. 3. It strives to align with international practices. This book can be used as a textbook for accounting majors in higher financial and economic institutions and other economic majors, as well as a training textbook for accounting personnel in various industries and a reference book for self-study.