Basic Accounting

Author: Liu Yuelan
Publisher:
Publish Date: 2003-01-01
Features: Vocational and Technical College Planning Textbook. This book is a new round of vocational and technical college planning textbooks written by teachers from some vocational and technical colleges who have long been engaged in accounting teaching, organized under the National Mechanical Vocational and Technical Education Management Professional Teaching Guidance Committee. Based on the newly promulgated "Enterprise Accounting Standards" and "Enterprise Accounting System," this book systematically elaborates on the basic theories, methods, and skills of accounting. The content includes General Introduction, Accounting Subjects and Accounts, Double-Entry Bookkeeping, Accounting for Main Business Operations and Cost Calculation, Classification of Accounts, Accounting Vouchers, Accounting Ledgers, Asset Verification, Financial Statements, and Bookkeeping Procedures. Each chapter is accompanied by review questions and exercises.