Accounting Principles and Practice

Author: Shan Zuming
Publisher:
Publish Date: 2005-07-01
Features: This book is based on the "Enterprise Accounting Standards" issued by the Ministry of Finance, incorporating some new theories and methods from the current forefront of enterprise accounting. It effectively combines accounting principles with practical enterprise financial accounting, systematically introducing methods of accounting, assets, liabilities, owner's equity, costs and expenses, revenue, profit and profit distribution, as well as financial statement analysis. The book is rich in content, clear in concepts, and highly targeted. Each chapter begins with "Key Learning Points" and ends with "Thinking and Exercises," offering a variety of practice questions. It also includes numerous accounting case studies, seamlessly integrating accounting theory with practice. This book can serve as a teaching material for relevant economic and management majors (excluding accounting) at higher vocational education (including various diploma levels), as well as a training resource for practicing accountants and a self-study reference for learners.