Accounting: Basic Principles and Information Processing

Author: Wang Chengfang
Publisher:
Publish Date: 2005-11-01
Features: It has become imperative for accounting personnel to master the "language" of accounting and to grasp the essence of accounting procedures. The accounting academic community has formed various academic viewpoints on fundamental theoretical issues in accounting. The purpose of this book is to combine tradition with foresight and to reflect the application of new electronic processing methods for accounting information. The book is divided into three parts: Part I (Principles) includes Introduction, Accounting Normative System and Accounting Organizations, Accounting Elements and Accounting Identity, Accounts and Double-Entry Bookkeeping. Part II (Practice) consists of Accounting Vouchers, Accounting Ledgers, Accounting for the Main Business Processes of Industrial Enterprises, Property Surveys, Accounting Procedures, Accounting Reports and Accounting Analysis. Part III (Information Processing) introduces the electronic processing of accounting information. This book can serve as a textbook for students in finance and economics majors at undergraduate and junior college levels, as well as a reference for practitioners. The book mainly introduces the Accounting Normative System and Accounting Organizations, Accounting Elements and Accounting Identity, Accounts and Double-Entry Bookkeeping, and the main production and operation processes of industrial enterprises.