Principles of Accounting

Author: Cheng Dexing
Publisher:
Publish Date: 2006-02-01
Features: "Principles of Accounting" is a foundational course for accounting majors, designed to help beginners master the basic theories, methods, and skills of accounting, laying a solid foundation for learning and understanding subsequent professional accounting courses. Based on years of teaching experience, we have compiled this textbook to meet the needs of accounting education and the learning requirements of a broad range of accounting professionals. While fully incorporating the strengths of other similar textbooks, this one strives to highlight the following features:
- Presenting fundamental theories and methods of accounting with the goal of establishing socialist market economy accounting theories and methods, absorbing research achievements from both Chinese and international accounting communities, and focusing on enhancing the scientific rigor, modernity, and academic standards of the textbook.
- Emphasizing basic theories, methods, and skills of accounting, with a particular focus on fundamental methods.
- Comprehensively explaining basic accounting theories while closely aligning with the spirit of the "Accounting Law of the People's Republic of China," based on the "Enterprise Accounting Standards" and the new "Enterprise Accounting System," providing a detailed exposition of the basic principles and methods of accounting, thereby enhancing the textbook's applicability and facilitating its integration with professional accounting textbooks.
- Structuring and organizing the content in accordance with the fundamental principles of teaching, progressing from simple to complex, concise yet clear, and easy to understand. This approach maintains the overall coherence of the textbook's framework, emphasizes the internal connections between chapters, and considers the needs of teaching organization.
The chapters of this book are contributed by the following authors:
- Cheng Dexing: Chapters , II, and III
- Wei Wenjun: Chapters IV, V, and VI
- Shen Jinshan: Chapters X and XI
- Zhang Zhiyou: Chapters IX and XII
- Liu Huabin: Chapters VII and VIII
The book includes chapters such as General Principles, Accounts and Double-Entry Bookkeeping, The Application of Accounts and Double-Entry Bookkeeping Methods, Cost Calculation, Classification of Accounts, Accounting Vouchers, Accounting Ledgers, and Property Verification, among others.