Accounting Basic Theory and Technology

Author: Zhu Peiying
Publisher:
Publish Date: 2005-08-01
Features: Accounting originates from practice and is a professional technical work serving the economy. Accounting has strong temporal, social, technical, industry-specific, and enterprise-specific characteristics. To be a truly good accountant, one must deeply understand the fundamental principles of accounting and master basic operational techniques, while combining the production and operational conditions of the service, employing appropriate methods to organize accounting practices that fit the enterprise's personality, and solving overall and specific management problems of the enterprise. The introduction of accounting practices in this book is entirely arranged according to the characteristics of economic activities, without being confined to the form of traditional accounting textbooks. Chapter introduces the basic principles of accounting; since a business's economic activities are divided into three layers of accounting, Chapters 2, 3, and 4 respectively introduce financial condition accounting, production cost accounting, and operating profit accounting; Chapter 5 comprehensively introduces the reporting and analysis of financial information, the organization of accounting practices, and enterprise informatization. This book introduces the origin of accounting to readers, progressively exploring the fundamental theories of accounting; it explains the connotation and essence of accounting in an easy-to-understand and concise manner, combining economic activities to introduce the methods of collecting and using financial information, as well as accounting recording and accounting methods. Therefore, this book is highly suitable for beginners in accounting and friends engaged in economic management in enterprises.