Accounting

Author: Hu Jun, Xie Ping
Publisher:
Publish Date: 2004-09-01
Features: Accounting is a course designed to introduce fundamental accounting knowledge to non-accounting majors. How to guide students more quickly and effectively into the world of accounting is a challenge we face in the teaching process. Here, the textbook plays a crucial role. Accounting is a textbook that was developed through repeated discussions and drafting by all teachers in the Accounting Department, combining years of teaching experience, research achievements, and recent accounting reform practices. We believe that compared to existing similar textbooks in China, the newly compiled Accounting textbook has two major features: fresh perspective and broad vision, as well as laying a solid foundation while emphasizing practicality.
Fresh Perspective and Broad Vision: Since accounting is the only course introducing accounting-related knowledge for non-accounting majors, in the process of compiling this accounting textbook, we broke away from the limitation of most accounting textbooks, which dedicate a significant portion to explaining accounting procedures. Instead, we downplayed accounting procedures and emphasized students' grasp of the content and analysis of financial statements, enabling non-accounting majors to gain a more comprehensive understanding and use of accounting information, which is beneficial for their correct application of accounting data.
Laying a Solid Foundation and Emphasizing Practicality: Given that accounting is a course for non-accounting majors, , we do not pursue depth or difficulty in content, nor do we focus on highly theoretical concepts. Instead, we prioritize introducing fundamental knowledge and basic theories; second, various specialized methods used in society are not the primary focus of learning. Instead, after gaining a simple understanding of these basic methods, students should be able to analyze and apply accounting information to make relevant decisions and evaluations.