Accounting Basics

Author: Cui Zhimin
Publisher:
Publish Date: 2005-07-01
Features: "Accounting Fundamentals" is an introductory course in the field of accounting, serving as a gateway to guide students into systematic learning of accounting. The main content of this book elaborates on the basic theories, methods, and operational skills of accounting, laying a foundation for subsequent courses. Based on the strengths of similar textbooks and incorporating recent achievements in accounting research, as well as our accumulated teaching experience over the years, this book highlights the characteristics of theory being sufficient yet practical, tailored to applicability, and emphasizing practicality, hands-on skills, and operational competence. The content is systematic, comprehensive, and well-structured, with clear explanations of fundamental theories and lucid, easy-to-understand language. To facilitate self-study and cultivate students' abilities to analyze, solve problems, and apply knowledge in practice, each chapter begins with learning objectives and requirements, followed by chapter summaries, key concepts, as well as review questions and exercises, which are highly beneficial for consolidating knowledge. This book can be used as a teaching material for accounting majors and non-accounting majors in colleges and vocational schools, as well as a training textbook and reference book for financial and accounting personnel in enterprises and management personnel at various levels.