Primary Financial Accounting

Author: Luo Shaode
Publisher:
Publish Date: 2004-09-01
Features: Accounting is a highly applied discipline and a long-standing one. From simple chronological records to double-entry bookkeeping, from manual accounting systems to computerized accounting systems. In recent years, with the advancement of science and technology and the rapid development of the socio-economy, accounting has become increasingly important as a tool for economic management services. Financial Accounting I is an introductory course for accounting beginners, and the author attempts to provide readers with a well-structured, clear in hierarchy, completely new, and easy-to-understand textbook. This book integrates basic accounting theory with practical accounting procedures, aiming to help readers quickly get started with accounting practice and gain a comprehensive and clear understanding of the accounting discipline system. The book emphasizes basic theoretical concepts, technical methods, and operational procedures in accounting, laying a solid foundation for readers to learn subsequent accounting professional courses. The main features of this book are reflected in the following aspects:
1. Reasonable combination: The book constructs a new framework that highlights accounting elements, accounting cycles, and accounting methods.
2. Complete content: The author provides a detailed introduction to the emergence and development of accounting, its fundamental functions, objectives, methods, and basic concepts such as accounting elements.
3. Easy to understand: The book is well-organized, clear in structure, concise in language, and easy to follow, making it accessible to readers. At the same time, it reflects the organic integration of inheritance and development, theory and practice, popularization and improvement, accounting and management, as well as systems and teaching materials.