Principles of Accounting

Author: Tang Guoping
Publisher:
Publish Date: 2005-01-01
Features: This book takes accounting information as its core, focusing on the main thread of accounting recognition, accounting measurement, accounting recording, and accounting reporting, systematically elaborating on the fundamental principles and methods of accounting. It truly achieves a scientific structure for the textbook system of accounting principles. In terms of content selection, this book integrates traditional accounting academic achievements with the latest research findings, emphasizing the absorption of the essence of "Chinese practices" in accounting information processing and international conventions. It fully reflects the basic requirements of internationalizing the teaching content of accounting principles courses. This book strives for uniqueness but remains firmly rooted in China's realities and does not deviate from the fundamental objectives of this course. It consists of ten chapters, covering main topics such as the nature of accounting, accounting information, accounting elements, accounts and double-entry bookkeeping, accounting recognition, accounting measurement, accounting recording, accounting reporting, accounting standards, and comprehensive cases. Each chapter includes learning objectives, chapter summaries, key terms, and exercises to facilitate further study and consolidation of the teaching content. This book is specifically written for undergraduate students of accounting and financial management in higher education institutions. It can also serve as a textbook and reference book for adult education and self-study examinations in related economic and management disciplines, as well as for business learning by finance and accounting professionals.