Principles of Accounting

Author: Liu Rongcheng
Publisher:
Publish Date: 2005-02-01
Features: This book integrates the newly promulgated "Accounting Standards for Small Enterprises" and the characteristics of vocational colleges, boldly innovating in the teaching material system. It systematically introduces the history of accounting, accounting and its branches, the basic assumptions and general principles of accounting, accounting subjects and accounts, double-entry bookkeeping, accounting vouchers, accounting ledgers, asset verification, financial statements, accounting informatization and enterprise informatization, and the organization of accounting work. Taking the business processes of manufacturing enterprises and small companies as examples, it introduces the basic accounting theories and methods, allowing the learned knowledge to be better combined with future professional courses. Through the demonstration of enterprise accounting processing, readers can improve the standardization of accounting procedures. The accompanying exercises further enhance the understanding of basic accounting theories and practical operational skills. The selection of English originals from basic accounting deepens the understanding that accounting is a universal language. This book adheres to operational norms, systematically introducing the standardized theories and methods of accounting for general enterprises. The content is novel, providing business examples based on the newly promulgated "Accounting Standards for Small Enterprises," making it highly targeted. It is highly operational, demonstrating the accounting process of vouchers, ledgers, and statements through accounting demonstrations. This book serves as a teaching material for economic majors in vocational colleges and can also be referenced by accounting professionals.