Basic Accounting

Author: Wang Bixiu
Publisher:
Publish Date: 2005-07-01
Features: This textbook strictly adheres to the requirements of the "Accounting Law of the People's Republic of China" and the "Accounting Basic Work Specification," guided by the newly promulgated "Enterprise Accounting Standards," "Enterprise Accounting System," and relevant specific accounting standards issued by the Ministry of Finance, with the accounting methodology system as the main thread. It systematically elaborates on the basic theories, methods, procedures, and operational techniques of accounting. At the same time, to complement the use of this textbook, the book "Basic Accounting Exercises and Solutions" has been compiled as a supplementary practice guide. This textbook is not only suitable for teaching in vocational and technical colleges and universities for accounting and management-related majors but can also serve as a textbook for adult education programs. Additionally, it can be used as a professional learning resource for accounting personnel in various business enterprises, as well as for professionals in departments such as finance, taxation, and audit.