Accounting Basics

Author: Zhou Xiaofen
Publisher:
Publish Date: 2004-09-01
Features: This book is divided into 10 chapters, including topics such as General Introduction, Accounting Assumptions and Accounting Equation, Accounts and Double-Entry Bookkeeping, Business Transaction Recording, Accounting Vouchers, Accounting Ledgers, Asset Verification and Enterprise Internal Control, Financial Accounting Reports, Accounting Cycle, Accounting Organizations and Professional Requirements. Each chapter is structured with elements like "Learning Objectives," "Basic Accounting Theories," "Cases," "Review Questions," "Supplementary Reading Materials," and "Chapter Summary," providing a comprehensive introduction to the fundamental theories and methods of accounting. The book incorporates the content and spirit of the newly revised "Accounting Law" and "Enterprise Accounting System," combining social and economic perspectives with unique accounting methodologies to introduce internationally recognized accounting techniques, basic accounting practices, and the regulatory framework of accounting. This book is suitable for students majoring in accounting and auditing at vocational and technical colleges, as well as for guiding the practical work of accounting professionals.