Basic Accounting

Author: Jin Zhongquan
Publisher:
Publish Date: 2004-05-01
Features: This book is an introductory course in the field of accounting. It focuses on fundamentals, aiming to guide students smoothly into the systematic study of accounting. This is the mission of the course. Before writing this textbook, the teaching syllabus for the "Fundamentals of Accounting" course and an integrated multi-media teaching plan were formulated in accordance with the "Procedures for Textbook Development of the Central Radio and Television University," and were approved by experts. Based on these two documents, the textbook was co-authored by faculty from Beijing Technology and Business University and the Central Radio and Television University. The main content of this book includes twelve chapters: Accounting Elements and Accounting Equation, Accounts, Double-Entry Bookkeeping and the (Lending and Borrowing Bookkeeping Method), Account Classification, Accounting Vouchers, Accounting Ledgers, Property Verification, Financial Statements, Accounting Cycle, Forms of Accounting, and the Organization of Accounting Work.