Principles of Accounting

Author: Sun Liqiong, Zhang Yuling, Wang Ping
Publisher:
Publish Date: 2005-06-24
Features: This book is written to support the implementation of the new Accounting Law and the Enterprise Accounting System, etc. It systematically introduces the unique principles of accounting and integrates the content of the new Accounting Law and the Enterprise Accounting System. The book is divided into 10 chapters, including General Principles, Accounting Subjects and Accounts, Double-Entry Bookkeeping, Accounting for Basic Business Operations, Accounting Vouchers, Accounting Ledgers, Asset Verification, Financial Statements, Financial Processing Procedures, and Accounting Standards. It is accompanied by exercises, and a copy of the Accounting Law is provided at the end of the book. This book emphasizes the practicality and operability of accounting, with comprehensive content that is easy to learn and use. It can be used as a textbook for economic management, accounting, and finance majors in higher education institutions, and is also suitable for readers engaged in financial and accounting work for self-study and reference.