Adult Higher Education Accounting General Textbook - Basic Accounting - 2001 Edition: Adult Higher Education Accounting General Textbook

Author: Li Guiyuan
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: 2001-06-01
: Basic Accounting is a core foundational course for accounting and other economic management majors. This book, guided by the "Accounting Law of the People's Republic of China," the "Enterprise Accounting Standards," the "Enterprise Financial General Rules," and the "Enterprise Accounting System," aims to lay a foundation for learning various professional accounting courses. It systematically explains the basic theories, methods, and operational techniques of accounting. In terms of basic theories, the authors have incorporated the latest research findings from China's accounting academia and strive to align with international accounting practices. In terms of basic methods and operational techniques, they are based on the "Enterprise Accounting Standards" and the "Enterprise Accounting System," supplemented with examples, explained in a step-by-step manner from simple to complex, facilitating comprehensive understanding and easy mastery.