Principles of Accounting

Author: Li Haibo
Publisher:
Publish Date: 2005-07-01
Features: As an introductory textbook for accounting, this book systematically explains the basic theories, methods, and operational techniques of accounting. Its purpose is to lay a solid foundation for beginners to learn and master subsequent professional courses such as financial accounting and cost accounting. The content is arranged according to the needs of beginners and considers the connection with various subsequent textbooks. Specifically, the book's content is developed in the order of vouchers, ledgers, and financial statements, successively introducing basic accounting techniques and methods such as the accounting equation, accounting methods, voucher preparation, ledger recording, adjusting entries, closing entries, accounting for major economic activities of industrial enterprises, asset verification, and financial statement preparation. It progresses step by step, from simple to complex, allowing readers to fully understand the entire process of the basic accounting engineering. To deepen readers' understanding of the book "New Accounting Principles," enhance analytical and thinking skills, and strengthen practical operational skills, each chapter is accompanied by review questions and corresponding exercises tailored to the content of each chapter.