Accounting Basics

Author: Wang Dongying
Publisher:
Publish Date: 2005-08-09
Features: Basic Accounting is an introductory textbook for accounting and also the cornerstone of accounting series textbooks for financial and economic institutions. Accounting knowledge is characterized by its abstraction, strong professionalism, strong practicality, and dryness, making it relatively difficult for beginners to understand. Over the decades of teaching experience, the authors have continuously summarized, explored, and accumulated knowledge, and based on learning from others' experiences, they wrote this book. The main features of this book are as follows:
1. Following the basic principles of teaching, it starts from simple to complex, from shallow to deep, progresses step by step, and is easy to understand. The book combines theory with numerous examples, demonstrating strong operability.
2. The basis for writing this book is the "Enterprise Accounting Standards," the "Accounting Law of the People's Republic of China," the "Enterprise Accounting System," and other regulations and rules. However, as a textbook, it does not fully quote and explain the systems themselves but instead adheres to their spirit.
3. It strives to align with international practices. This book can serve as a textbook for accounting majors in higher financial and economic institutions as well as other economic majors, and can also be used as training material and a self-study reference for accounting personnel in various industries.