Accounting Basics

Author: Zhou Hong, Editor-in-Chief
Publisher:
Publish Date: 2005-03-01
Features: This book takes the process of accounting information generation as the main thread, systematically introduces the basic theories, methods, and skills of accounting in accordance with the currently promulgated new accounting regulations and accounting systems in China, enabling readers to master the ability to use accounting information for internal management and economic decision-making. At the same time, it emphasizes the professional norms in accounting work, various management activities, and decision-making behaviors. The book is divided into three parts: Part 1 is Accounting Fundamentals and the Accounting Cycle, mainly including the basic theoretical framework of accounting, the cycle of accounting methods, and the cycle of applying accounting methods to economic transactions; Part 2 is the Cycle of Accounting Information Carriers, mainly including accounting vouchers, ledgers, and financial statements; Part 3 is the Cycle of Accounting Organization and Management, mainly including asset verification, accounting procedures, and the organization of accounting work.