Principles of Accounting

Author: Zhang Guojian, Editor-in-Chief
Publisher:
Publish Date: 2005-02-01
Features: This book is based on the "Accounting Law of the People's Republic of China," "Enterprise Accounting System," and "Basic Norms of Accounting Work" promulgated by the Ministry of Finance. It pays attention to absorbing new theories and methods in the forefront of enterprise accounting, systematically introducing the basic theories and fundamental accounting methods of accounting. The content includes setting up accounting subjects and accounts, double-entry bookkeeping, accounting for the main business processes of enterprises and cost calculation, accounting vouchers, accounting ledgers, financial processing procedures, asset inventory, and preparing accounting reports. The book is equipped with a large number of accounting examples and corresponding review questions, organically integrating accounting theory with practice. This book can be used as a teaching material for students majoring in finance and economics in higher vocational colleges, as well as a reference for economic workers. This book is based on the "Accounting Law of the People's Republic of China," "Enterprise Accounting System," and "Basic Norms of Accounting Work" promulgated by the Ministry of Finance. It pays attention to absorbing new theories and methods in the forefront of enterprise accounting, systematically introducing the basic theories and fundamental accounting methods of accounting. The content includes setting up accounting subjects and accounts, double-entry bookkeeping, accounting for the main business processes of enterprises and cost calculation, accounting vouchers, accounting ledgers, financial processing procedures, asset inventory, and preparing accounting reports. The book is equipped with a large number of accounting examples and corresponding review questions, organically integrating accounting theory with practice. This book can be used as a teaching material for students majoring in finance and economics in higher vocational colleges, as well as a reference for economic workers.