Basic Accounting

Author: Zhao Guozhong
Publisher:
Publish Date: 2005-03-01
Features: "Fundamentals of Accounting" is a major foundational course for finance and economics majors, as well as an introductory discipline for those entering the field of accounting. This book is structured around the basic theories and practical applications of accounting, organized in levels and stages to train students in mastering the fundamental theories, methods, and skills of accounting. Through different stages of learning, students will grasp varying content. The entire book is divided into nine chapters, covering the learning content of the three stages mentioned above.
Part 1: Learning Basic Accounting Theories
This part provides an overview of accounting theory and serves as an introductory guide, setting the overall framework of the textbook. The main content includes: General Principles of Accounting, Accounting Elements, and Double-Entry Bookkeeping. The key teaching focus lies in the interconnectedness and relationships of "Accounting - Accounting Functions - Accounting Objects - Accounting Elements - Accounting Subjects - Accounts - Bookkeeping Methods."
Part 2: Learning Basic Accounting Transactions
Building on the theoretical foundation of Part 1, this section addresses the main and basic economic transactions in production and operation. It is a key part of fundamental accounting learning and lays the groundwork for the practice and application of accounting skills. The main content includes: the recognition and recording of economic transactions, cost calculation, the confirmation and recording of property surpluses and shortages, and account classification.
Part 3: Learning Basic Accounting Skills
This part is the core of the fundamental accounting textbook. Economic transactions must ultimately be reflected in tangible forms such as vouchers and ledgers. The main teaching content includes: accounting vouchers, ledgers, financial statements, and accounting procedures.