Basic Accounting

Author: Professor Zhu Xueyi / Associate Professor Yang Yufeng (editors)
Publisher:
Publish Date: 2005-02-01
Features: This book is edited by Professor Zhu Xueyi, a National Outstanding Teacher and a life-time recipient of the State Council Special Allowance, and Associate Professor Yang Yufeng, and is compiled based on the newly promulgated "Accounting System for Small Enterprises." In elaborating on the 11 chapters of fundamental content—General Principles, Accounting Equation, Accounting Subjects, Accounts, Double-Entry Bookkeeping, Main Economic Transactions, Accounting and Cost Calculation, Classification of Accounts, Accounting Vouchers, Accounting Ledgers, Property Verification, Accounting Procedures, Financial Statements, and Accounting Work Organization—the book designs a coherent sequence of economic transactions, systematically introduces the basic principles of accounting procedures, the methods of filling out accounting vouchers, and the techniques of ledger entry. At the end of the book, there are five documents promulgated by the state: the "Interim Provisions on Small Enterprises Standards," the "Accounting System for Small Enterprises," the "Accounting Law of the People's Republic of China," the "Specified Work Norms for Basic Accounting," and the "Management Measures for Accounting Archives."
Target Audience: Undergraduate and graduate students and teachers of accounting majors in higher education institutions, accounting personnel and auditors in enterprises and public institutions, as well as candidates for the National Primary Accounting Professional Technical Examination.