Accounting

Author: Chen Binghui Ren Shichai Huang Wenfeng
Publisher:
Publish Date: 2005-11-01
Features: This textbook is based on the market economy environment, taking the "Accounting Law," "Enterprise Accounting Standards," and "Enterprise Accounting System" as its foundation, and starting from the accounting objectives, it comprehensively and concisely elaborates on the basic theories, methods, and skills of modern accounting, as well as the process of generating enterprise accounting information and the various methods of recognition, measurement, accounting, and reporting. Through studying this book, students can understand the nature, characteristics, and applicability of various accounting methods, learn how these methods serve enterprise production, operation, and management decisions, grasp the connotation of enterprise accounting information, and improve their ability to analyze enterprise financial conditions and accurately assess business performance using accounting information. During the writing process, the textbook pays attention to absorbing research achievements from the accounting academia both domestically and internationally, striving for a well-structured, clear concepts, progressive difficulty from simple to complex, and a comprehensive presentation of the framework and main content of accounting to readers. To facilitate readers in consolidating and enhancing their learning outcomes, the book provides a certain number of review questions and exercises at the end of each chapter.