Basic Accounting

Author: None
Publisher:
Publish Date: 2005-04-01
Features: This book is edited by Professor Zhu Xueyi, a National Outstanding Teacher and a life-time recipient of the State Council Special Allowance, and Associate Professor Yang Yufeng, and is compiled based on the newly promulgated "Accounting System for Small Enterprises." In elaborating on the 11 chapters of fundamental content—General Principles, Accounting Equation, Accounting Subjects, Accounts, Double-Entry Bookkeeping, Main Economic Transactions, Accounting and Cost Calculation, Classification of Accounts, Accounting Documents, Accounting Ledgers, Property Verification, Accounting Procedures, Financial Statements, and Accounting Work Organization—this book designs coherent economic transactions, systematically introduces the basic principles of accounting procedures, the methods of filling out accounting documents, and the techniques of recording accounting ledgers. At the end of the book, there are five documents promulgated by the state: the "Interim Provisions on Small and Medium Enterprises Qualification," the "Accounting System for Small Enterprises," the "Accounting Law of the People's Republic of China," the "Specifications for Basic Accounting Work," and the "Management Measures for Accounting Archives." The target readers of this book include: accounting students and teachers at universities and colleges, accounting and auditing personnel in enterprises and institutions, and candidates for the National Primary Accounting Professional Technical Examination.