Basic Accounting

Author: Jin Xiping Song Minlin Ying
Publisher:
Publish Date: 2006-01-01
Features: This book is a fundamental course textbook for finance and economics majors in higher education institutions. It systematically introduces the basic theories of accounting and their preliminary applications in practice, enabling students to analyze and judge specific methods used in accounting practice using the basic principles of accounting. Ultimately, students will master the necessary theoretical methods and procedures for a complete accounting cycle with a manufacturing background. The content of the book includes: basic concepts of accounting, accounting elements and accounting equation, double-entry bookkeeping, accounting vouchers, accounting ledgers, accounting for major economic activities, asset verification, financial statements, and accounting work organization and management, etc.