Basic Accounting

Author: Xu Xing'en, Editor-in-Chief
Publisher:
Publish Date: 2003-02-01
Features: Currently, China's accounting reform is developing in line with the growth of the market economy. In particular, the successive issuance of specific accounting standards, the promulgation and implementation of the new Accounting Law, and the release of the new National Unified Accounting System have become focal points for both the accounting practice community and academia. Against this specific background, how to cultivate accounting talents for the new century has become the cornerstone of higher accounting education, and the training of accounting talents at the radio and television university (RTVU) diploma level should also be based on this. This book has the following characteristics:
1. Practicality. The book was compiled with careful consideration of the requirements of teaching principles. In terms of content, it strives to align with the realities of China's accounting theory and practice, and its system arrangement is guided by the principles of facilitating both teaching and learning. It also includes review questions to promote the integration of theory and practice.
2. Accessibility. The current education model at RTVU emphasizes student autonomy, which requires textbooks to be easy to understand. The authors of this book have fully addressed this issue. The book features a concise system and content, simple language and text, and clear examples and explanations.
3. Innovation. Compared to existing textbooks, this book offers certain innovations in both content and system. Specifically, it presents a more scientifically arranged content system. For example, considering that "account setup" is an important accounting method, the book introduces accounts in Section 2.2 of Chapter 2, "Accounting Subjects and Accounts," and practices their use in the accounting of financial elements in Chapter 3. Subsequently, it dedicates a separate chapter to the "Classification of Accounts," further elaborating on their classification from an economic content perspective to their structural purposes.
4. Compatibility. The primary target audience of this book is students at the diploma level of RTVU's economics program, while also catering to the needs of other levels and related or adjacent disciplines. It not only reflects the latest research findings in accounting but also emphasizes the explanation of fundamental accounting methods and skills to enhance students' practical abilities. Therefore, it is also suitable for the continuous education and improvement of practicing accountants.