Accounting Application Principles

Author: Zhao Guozhong, Editor-in-Chief
Publisher:
Publish Date: 2005-06-01
Features: "Accounting Principles" is a major foundational course for finance and economics majors, as well as an introductory subject for accounting professionals. This book is written in accordance with the training objectives of higher vocational and technical education institutions under the Ministry of Education, focusing on three key aspects: basic accounting theory, basic business operations, and basic accounting skills. The book is divided into 8 chapters, including basic accounting theory, double-entry bookkeeping and account application, accounting vouchers, accounting ledgers, asset verification, financial statements, accounting procedures, and accounting work organization. This book incorporates recent advancements in basic accounting research and aligns with the reform requirements of higher vocational education in accounting, relying on practical business examples to emphasize the cultivation of students' practical operational skills. It is characterized by its fundamental nature, practicality, and ease of operation. This book can serve as a textbook for higher vocational colleges, higher specialty colleges, adult universities, and related majors, as well as a reference book for working professionals and training materials.