Accounting Basic Theory

Author: Xu Xiaoyin
Publisher:
Publish Date: 2004-08-01
Features: This book is suitable for students majoring in economics and management at universities and colleges, as well as for self-study exams and correspondence education in adult higher education. It is written for students from non-accounting majors. The authors are teachers who have long been engaged in teaching and research in this course. The book is divided into ten chapters, discussing topics such as an introduction to enterprise accounting management, accounts and the double-entry bookkeeping principle, the principles of the double-entry bookkeeping method, the application of the double-entry bookkeeping method, the accounting cycle, asset verification, financial statements, financial statement analysis, international financial reporting, and basic theories of accounting computerization. At the end of relevant chapters, there are appendices including: "Basic Principles of the Enterprise Accounting Standards," "Accounting Law," a comparison table of Chinese accounting standards and international accounting standards, "Management Measures for Accounting Computerization," and "Work Norms for Accounting Computerization."