Accounting Basics Tutorial

Author: Dong Huiliang, Editor-in-Chief
Publisher:
Publish Date: 2002-01-01
Features: This book includes the following content: Introduction, Basic Theoretical Structure of Accounting, Accounts and Double-Entry Bookkeeping, Accounting Vouchers, Accounting Ledgers, and the Accounting of Main Economic Activities in Industrial Enterprises. This book consists of four parts:
Part 1: Comprising Chapters 1 and 2, this part discusses the origin of accounting, as well as its functions and tasks, and systematically elaborates on the basic theoretical structure of accounting.
Part 2: Comprising Chapters 3, 4, and 5, this part describes the basic principles of bookkeeping, as well as related accounting vouchers, accounting ledgers, and simple accounting statements.
Part 3: Comprising Chapters 6 to 11, this part systematically presents the accounting treatment methods for each step in the accounting cycle, from the occurrence of economic transactions to the preparation of financial statements, using a continuous case study involving 60 economic transactions.
Part 4: Comprising Chapters 12 and 13, this part summarizes the classification of accounts and the characteristics of different types of accounts based on the knowledge learned in the previous chapters. It also describes the basic content of accounting work organization.
As an introductory textbook for accounting, this book aims to help beginners master the basic theories, methods, and operational skills of accounting through its study, laying a solid foundation for learning and understanding subsequent courses. During the writing of this book, we considered and hoped to achieve three combinations: combining Chinese accounting practices with international accounting standards based on the needs of the socialist market economy; combining accounting theory with practice in accordance with accounting regulations; and combining theoretical teaching with practical training to enhance students' hands-on skills.
To this end, we have specifically prepared a practical training manual for this book, which includes review questions, exercises, practical training tasks, and training guidance, along with reference answers. This book can be used as a textbook for accounting principles or basic accounting courses in various higher education institutions, as well as for self-study, advanced training, and on-the-job training.