Basic Accounting

Author: Luan Fugui / Shang Hongtao (editors)
Publisher:
Publishing Date: 2005-01-01
Features: Based on the "Accounting Law" and "Enterprise Accounting System" and other laws and regulations, and set against the backdrop of a socialist market economy, this book primarily elaborates on the basic theories, methods, and operational techniques of accounting. Its main features include: emphasizing the static and dynamic nature of accounting; highlighting the informational nature of accounting data; emphasizing a holistic understanding of accounting; in addition to introducing manual accounting financial processing procedures, it also separately introduces computerized accounting financial processing procedures, providing students with a more comprehensive understanding of financial processing procedures. This book can serve as a teaching material for accounting majors in higher education institutions, and can also be used as teaching material for various adult education and social training programs, as well as a reference for all accounting professionals.