Accounting Basics

Author: Li Zehong
Publisher:
Publish Date: 2005-08-01
Features: This book is an introductory textbook for accounting. After completing it, students should form a comprehensive and holistic "accounting perspective," laying a solid foundation for subsequent courses. Therefore, in addition to introducing double-entry bookkeeping methods and the preparation methods of basic financial statements, the book also dedicates a certain amount of space to explaining the origin and development of accounting, the composition of the accounting discipline system, the role of accounting in modern society, as well as the organization of accounting work, accounting standards, and the construction of accounting ethics. During the writing process of this book, content and spirit from the newly revised "Accounting Law" and "Enterprise Accounting System" of China were also incorporated, and internationally recognized accounting techniques, accounting basic work standards, and accounting regulations were introduced.