Accounting Basics

Author: Liu Shiqing
Publisher:
Publish Date: 2005-10-01
Features: This book is based on the new "Enterprise Accounting System" and specific accounting standards, primarily introducing the basic theories of enterprise accounting, basic economic transactions, basic methods and operational skills of accounting. According to the needs of students in non-accounting majors of business management at vocational and technical colleges for accounting subject knowledge, the writing process emphasizes the close integration of basic accounting principles and enterprise accounting practice, adhering to the principles of necessity, sufficiency, and ease of learning. It neither excessively elaborates on accounting theory nor overly introduces accounting practice, highlighting the applicability, practicality, and novelty. The book consists of 13 chapters, mainly including: General Introduction, Accounts and Double-Entry Bookkeeping, Accounting Vouchers and Ledgers, Monetary Funds and Receivables, Inventory, Fixed Assets, Intangible Assets and Other Assets, Foreign Investments, Liabilities, Owners' Equity, Revenue, Expenses and Profit, Financial Accounting Reports and Analysis, Accounting Procedures, etc. Each chapter is accompanied by review questions and exercises for student use. This book can serve as a textbook for basic accounting courses in non-accounting majors such as economic management, enterprise management, business management, marketing, and e-commerce in vocational and technical colleges, as well as a training textbook and reference book for self-study by professionals in related fields.