Accounting Basics

Author: Ge Jun
Publisher:
Publish Date: 2005-03-01
Features: This book is guided by the new research findings of modern accounting theory and China's Accounting Law, and is based on the new "Enterprise Accounting System" and specific accounting standards. It summarizes the basic theories of accounting, including its meaning, object, assumptions, elements, norms, profession, methods, and organizational work. It also provides a concise introduction to modern accounting management theories related to accounting analysis, accounting inspection, and accounting management. The book comprehensively, systematically, and scientifically elaborates on the basic economic transactions, basic methods, basic procedures, and basic skills of accounting. At the same time, it briefly introduces the new development trends in accounting. The book covers topics such as an overview of accounting, the basic theories of accounting, accounts and double-entry bookkeeping, the accounting of major economic activities (supply process, production process, sales process, financial results, and other economic activities), the accounting cycle, accounting vouchers, accounting ledgers, accounting ledger processing procedures, financial accounting reports, accounting analysis, accounting inspection, accounting management, the organization of accounting work, and the development of accounting. This book can not only serve as a textbook for undergraduate accounting majors and non-accounting undergraduate majors in the "Fundamentals of Accounting" course but can also be used as a reference material for self-study by financial and accounting personnel and economic management personnel.