Accounting Principles Tutorial

Author: Fan Caixia
Publisher:
Publish Date: 2001-08-01
Features: Originating from the ancient practice of knotting ropes for record-keeping and carving wood for counting, accounting has continuously developed and improved along with the advancement of social production and science and technology, adapting to the needs of economic management. Modern accounting has become increasingly scientific, standardized, and internationalized. As an information system, accounting provides essential information for management and decision-making; as an economic activity, it directly fulfills management functions; and as a science, it constitutes a complete discipline. Under market economy conditions, the role of accounting in economic management has become increasingly prominent. Since its publication in August 2001, "A Textbook of Accounting Principles" has been well-received by a broad readership. To further meet the needs of teaching and readers, with the support of the Economic Management Press, we have revised the 2001 edition of "A Textbook of Accounting Principles." This revision does not alter the overall structure of the book but primarily involves the addition and correction of statements and errors that were found to be easily misunderstood in teaching. An appendix has been added to the end of the book, including the full text of two accounting regulations: the "Accounting Law of the People's Republic of China" and the "Regulations on Basic Accounting Work."