Accounting Core Concepts (8th Edition)

Author: Breitner
Publisher:
Publish Date: 2004-05-01
Features: This book is a teaching material similar to an accounting dictionary but more specific and practical. It covers various core concepts of accounting systems, both for profitable enterprises, including the measurement and accounting treatment of assets, liabilities, and owner's equity, the recognition of revenues and expenses, and the preparation of financial statements, as well as for non-profit organizations. The glossary of this book includes all the accounting core concepts discussed and provides brief explanations, making it easy for readers to quickly understand and reference. The book has a complete structure, with content that is easy to understand, a clear conceptual framework, and is highly convenient for reference. It can serve as a helpful resource for business management personnel and accounting beginners to learn accounting knowledge, provide a shortcut for accounting professionals to look up accounting concepts, and also facilitate readers in understanding the Western accounting conceptual framework.