Accounting (21st Century Vocational College Planning Textbooks) Financial Accounting Department

Author: Chen Qiang, Editor-in-Chief
Publisher:
Publish Date: 2005-04-01
Features: This book is primarily based on the newly revised "Accounting Law of the People's Republic of China," "Regulations on Enterprise Financial Accounting Reports," "Enterprise Accounting System," as well as the specific accounting standards issued and revised successively by the Ministry of Finance. It begins by introducing basic accounting theories and gradually delves into the recognition, measurement, recording of each accounting element, as well as the preparation of financial statements. Finally, it includes the main content of accounting computerization. Through studying this book, readers can gain a relatively comprehensive understanding of basic accounting theories and accounting operational skills. The book adopts a unique writing approach, presents novel content, is easy to understand, covers a broad scope of knowledge, and emphasizes the completeness and practicality of the knowledge system. Each chapter also includes a summary and related exercises to facilitate teaching and self-study for readers. This book can serve as a textbook for non-accounting majors in vocational and technical colleges, as well as a reference book for accounting students and economic and management personnel for self-study.