Principles of Accounting

Author: Xiong Xiyin
Publisher:
Publish Date: 2004-09-01
Features: This book introduces the basic theories, methods, and operational skills of accounting. It closely combines theory with practice, featuring up-to-date, rich, and appropriately concise content with strong practicality, which is the major characteristic of the book. The book is divided into 13 chapters, systematically covering accounting concepts, accounting objects, accounting finances, accounting methods, basic accounting assumptions, general accounting principles, accounting elements, accounting equations, accounts and double-entry bookkeeping, accounts and the double-entry bookkeeping system, accounting vouchers, accounting ledgers, asset verification, accounting reports, account classification, the organization and control of accounting work, and the origin and development of accounting. This book can serve as a foundational textbook for undergraduate and vocational accounting programs, a reference for students in other economic disciplines, and a guide for relevant professionals.