Accounting Basics

Author: Liu Feng
Publisher:
Publish Date: 2005-01-01
Features: This book is a research outcome of the "Reform Plan for Teaching Content and Curriculum System in Higher Education Towards the 21st Century" by the Ministry of Education. It is one of the core textbooks for accounting majors in higher education institutions, designed for the 21st-century curriculum. As an introductory textbook, students should be able to form a comprehensive and holistic "accounting perspective" after studying this book. Therefore, in addition to introducing the double-entry bookkeeping method and the preparation of basic financial statements, the book also elaborates on the emergence and development of accounting, as well as the symbiotic and interactive relationship between accounting and the economic environment. It connects accounting learning with daily economic phenomena, providing in-depth discussions and analyses to help students master the skills of identifying and solving problems. This book can serve as a textbook for undergraduate accounting majors in higher education institutions, as well as a reference for students in related disciplines at the undergraduate and graduate levels, and for accounting professionals.