Principles of Accounting

Author: Wang Donghong Shang Yuqin Shang Yuqin
Publisher:
Publish Date: 2005-03-01
Features: This textbook is designed as a foundational course for accounting majors in finance and economics at universities and as a public basic course for non-accounting majors. The core of Principles of Accounting is to elaborate on the fundamental theories, basic knowledge, basic methods, and basic skills of accounting. The main teaching objective of this textbook is to enable students to master the basic principles of accounting, grasp the fundamental operational skills of accounting work, and understand the generation mechanism of accounting information, thereby providing a solid theoretical foundation and operational skills for future specialized course learning and social practice. To meet the needs of accounting majors and non-accounting majors at the undergraduate and junior college levels, as well as adult self-study, the newly compiled textbook "Principles of Accounting" has the following features:
1. Based on the "Accounting Law of the People's Republic of China," the "Enterprise Accounting Standards," and related accounting systems, and emphasizing consistency with international accounting practices.
2. In terms of content, the textbook primarily elaborates on the fundamental theories, basic knowledge, basic accounting methods, and skills, including the objectives of accounting, the basic assumptions of accounting, the general principles of accounting, as well as the fundamental theories and methods of accounting recognition, measurement, recording, and reporting. To deepen students' understanding of the fundamental theories and knowledge and to enhance their practical operational skills, the textbook provides numerous examples to achieve a balance between theory and practice. Additionally, to facilitate self-study, "Key Learning Points" are added at the beginning of each chapter, and to reinforce learning, review questions and exercises are provided at the end of each chapter.
3. In terms of the textbook system and chapter arrangement, it follows the teaching principle of gradual progression and builds from simple to complex.