Principles of Accounting (Fig)

Author: Xia Chengcai
Publisher:
Publish Date: 2002-02-01
Features: This series of books is also open-ended. We will continuously supplement and improve it based on the needs of discipline development, teaching reform, and professional and curriculum adjustments. This textbook not only summarizes the research achievements and teaching practices of a large number of experts and professors over the years but also breaks through and innovates in its writing format, hoping that its publication will help in the cultivation of economic and management talents in China. The main content of this book is to elaborate on the basic theories, fundamental knowledge, and basic skills of accounting, with a focus on explaining the basic principles and methods of accounting recognition, measurement, recording, and reporting. Through studying this book, readers aim to achieve a fundamental understanding of accounting. The book systematically elaborates on the basic theories, fundamental knowledge, and core content of accounting. Its content mainly includes: the basic concepts of accounting, the object, functions, procedures, and accounting methods of accounting, accounting subjects and accounts, double-entry bookkeeping, the accounting of basic economic transactions, the establishment of the account system, accounting vouchers, accounting ledgers, asset verification, financial statements, the accounting cycle, and accounting methods, among others. This book can be used as a core textbook for undergraduate and junior college business management majors. Target Audience: Faculty and students of economic majors in colleges and universities, self-learners, and accounting professionals.