Accounting (Third Edition)

Author: Zhao Dewu
Publisher:
Publish Date: 2005-01-01
Features: This book is written according to the teaching material development plan of the 211 Project of Southwest University of Finance and Economics and is intended as a textbook for students majoring in non-accounting disciplines. It won the Excellent Teaching Material Award from the Ministry of Education in 2000. Modern accounting, as an information system, is an organic unity of the accounting information generation system and the accounting information processing and utilization system. This book constructs the content system of accounting based on this fundamental perspective. From a logical perspective, Chapter 1 provides a general description of the accounting system; Chapters 2 to 9 focus on how accounting information is generated through the accounting information generation system, covering basic accounting, financial accounting, and cost accounting in terms of content; Chapters 10 to 13 focus on the processing and utilization system of accounting information, covering accounting statement analysis and management accounting in terms of content.