Accounting Principles and Applications

Author: Xu Guanghua
Publisher:
Publish Date: 2004-06-01
Features: This book primarily introduces the basic knowledge, fundamental principles, and accounting methods for basic business operations of industrial and commercial enterprises, including the basic knowledge and processing methods of accounting vouchers, accounting ledgers, and accounting reports. In addition to covering the content of the accounting professional qualification examination, it also provides an introduction to other common business accounting practices. Furthermore, it briefly introduces the analysis techniques for business accounting reports to help a broad range of non-accounting personnel understand and master these techniques. The total number of teaching hours for this book is recommended to be arranged between 50-60 hours, varying depending on the students' professional foundation and requirements. If the learning goal is to prepare for the accounting professional qualification examination, chapters 1-5 should be mastered. Chapters marked with an asterisk are optional content. To help students consolidate their knowledge, practical exercises are provided at the end of each chapter, and reference answers are appended at the end of the book. This book can be used as a teaching material for non-accounting majors in vocational and technical colleges, as well as a training, learning, and reference book for relevant personnel in various enterprises and institutions.