Principles and Practices of Accounting ((Second Edition) - General Textbook for Higher Vocational Education in the 21st Century)

Author: Zhang Yanping
Publisher:
Publish Date: 2001-08-01
Features: This book is based on the new "Enterprise Accounting System" and aims to cultivate applied and skilled talents. After briefly introducing the basic theories of accounting and the double-entry bookkeeping method, it uses a set of simulated accounting data as the main thread, employing real accounting vouchers and records. Following the steps of the accounting cycle, it explains the specific work content and operational methods of accounting initial setup, daily processing, and end-of-period processing. Specific practical training requirements are provided at each stage, achieving an organic integration of theory and practice. Additionally, based on changes in teaching focus and methods, corresponding performance evaluation methods and a set of comprehensive assessment questions are appended for reference. This book highlights the characteristics of vocational education, closely aligns with accounting practice, emphasizes practical operational methods and skills, and demonstrates strong practicality, forming a distinctive vocational education feature. It can serve as a foundational textbook for all majors in vocational colleges and polytechnic universities.