Principles of Accounting

Author: Liu Yuxun, Editor-in-Chief
Publisher:
Publish Date: 2004-09-01
Features: As an introductory textbook for accounting, this book provides a comprehensive overview of the fundamental knowledge system in accounting. It adopts a modular structure, primarily consisting of three modules: Basic Theories of Accounting, Basic Methods of Bookkeeping, and Accounting Control. The Basic Theories of Accounting module introduces the origin and development of accounting, as well as accounting objectives, accounting assumptions, accounting principles, and accounting information quality characteristics. The Basic Methods of Bookkeeping module is further divided into three sub-modules: Accounting Vouchers, Accounting Ledgers, and Accounting Statements. The Accounting Control module covers the basic principles and methods of internal control and asset verification. These three modules are relatively independent, allowing readers to choose one or several modules as needed. This book can serve as a textbook for undergraduate or associate degree programs in management and economics at ordinary universities and colleges, as well as for self-study exams and various adult education programs. It can also be used as a self-study reference book.