Basic Accounting

Author: Gao Jianning Cai Wancheng Sun Xinzhang; Li Li Li Tongqin
Publisher:
Publish Date: 2005-09-01
Features: This book emphasizes the combination of theory and practice, accompanied by cases and exercises, to explain the fundamental theories of accounting and the basic methods of accounting processing. In terms of the fundamental theories of accounting, it primarily covers the concept of accounting, the assumptions and basic principles of accounting. In terms of accounting methods, it mainly explains accounting elements, accounting equations, as well as the processing methods of accounting vouchers, accounting ledgers, and accounting statements. Additionally, it focuses on explaining the accounting processing methods for basic economic activities of manufacturing enterprises. This book serves as both a foundational textbook for accounting majors and a professional foundational textbook for other economics-related disciplines.