Accounting Basics

Author: Xiong Nan Yong
Publisher:
Publish Date: 2005-07-01
Features:
Characteristics of this series of books:
· Clear purpose. Specifically compiled for the reform of vocational and technical education.
· Strong faculty. Written by experienced senior teachers from various vocational and technical colleges.
· Distinctive features.
· High practicality. Each chapter includes review questions and exercises; mock exams are provided at the end of the book to help readers master the knowledge.
· Well-structured. Theoretical content is moderate, with a focus on practice, aiming to enable students to comprehensively and systematically grasp current general business processing methods.
· Forward-looking and innovative. Closely linked to the latest domestic systems and actual enterprise practices, while also exploring and designing new curricula for vocational and technical education in China.
This book is compiled based on the teaching requirements of vocational and technical colleges, the "Enterprise Accounting System" issued in 2000, and the latest specific accounting standards.
It explains the basic theories and methods of accounting in plain language, with concise text and simple business accounting examples.
The main content includes: basic accounting concepts, accounting elements and accounting balance equations, accounts and double-entry bookkeeping, accounting vouchers, accounting ledgers, accounting for major economic activities, asset verification, accounting procedures, financial statements, and accounting organization and management.
To assist students in learning, mastering, and reviewing the material, each chapter includes a content summary, review questions and exercises at the end of each chapter, and three mock exams with answers at the end of the book to enhance students' practical skills.