Basic Accounting

Author: Li Min
Publisher:
Publish Date: 2003-05-01
Features: The book provides an in-depth yet accessible introduction to the fundamental content of enterprise accounting systems and related accounting standards, including basic knowledge and theories of the accounting discipline. It thoroughly explains the concepts and characteristics of accounting, the system and content of accounting systems and standards, the accounting elements and their composition, accounting accounts and their structure, as well as the methods and content of accounting. It concisely introduces fundamental theories of accounting, such as the accounting equilibrium principle, the double-entry bookkeeping principle, and the parallel posting principle. It briefly elaborates on accounting regulations, including accounting organizations, accounting personnel, accounting archives, and legal liabilities. Through the teaching demonstrations and exercises that combine theory with practice, the book aims to lay a solid foundation in accounting for learners. Each chapter of the book pays close attention to linking theory with practice when introducing accounting theories and methods, emphasizing the explanation of accounting practices and case studies. Notably, Chapter 7 specifically includes multiple accounting treatments for major economic transactions with diverse content, integrating accounting theory, methods, and practice to provide learners with strong hands-on training. The book provides an in-depth yet accessible introduction to the fundamental content of enterprise accounting systems and related accounting standards, including basic knowledge and theories of the accounting discipline. It thoroughly explains the concepts and characteristics of accounting, the system and content of accounting systems and standards, the accounting elements and their composition, accounting accounts and their structure, as well as the methods and content of accounting. It concisely introduces fundamental theories of accounting, such as the accounting equilibrium principle, the double-entry bookkeeping principle, and the parallel posting principle. It briefly elaborates on accounting regulations, including accounting organizations, accounting personnel, accounting archives, and legal liabilities. Through the teaching demonstrations and exercises that combine theory with practice, the book aims to lay a solid foundation in accounting for learners. Each chapter of the book pays close attention to linking theory with practice when introducing accounting theories and methods, emphasizing the explanation of accounting practices and case studies. Notably, Chapter 7 specifically includes multiple accounting treatments for major economic transactions with diverse content, integrating accounting theory, methods, and practice to provide learners with strong hands-on training.