Basic Accounting - (Second Edition) (Includes Exercise Manual)

Author: Zhang Jie, Editor-in-Chief
Publisher:
Publish Date: 2006-02-01
Features: During the revision of this textbook, the newly revised "Company Law of China" (adopted by the 18th meeting of the Standing Committee of the 10th National People's Congress on October 27, 2005) was promulgated. The revision of the "Company Law" has had a profound impact on China's accounting. Therefore, the content of this textbook has been supplemented and improved in accordance with relevant regulations. This courseware has the following three distinct features: , conciseness in content. First, the main content of this course is concentrated in the first nine chapters, highlighting the key points of the course and facilitating systematic learning for learners. Second, the relevant accounting terms and key points are summarized as necessary, helping learners grasp the essentials. Third, the relevant accounting problems are concisely summarized in highly general terms, making it easier for learners to memorize and understand. Second, intuitiveness in form. In this courseware, animations, static diagrams, and charts are used as much as possible to explain basic accounting knowledge, which is a bold attempt unprecedented in the field. The purpose is to make profound theories more accessible, abstract problems more concrete, and complex problems simpler. This also helps to reduce the mental pressure learners face when studying this course, increase their interest, and stimulate their enthusiasm. Third, simplicity in understanding. With concise text coordinated with animated forms and a step-by-step explanation, the content is easy to understand, allowing learners to study accounting knowledge in a relaxed atmosphere. For parts with strong operational requirements, in addition to explaining the basic methods, necessary examples are added to help learners deepen their understanding and mastery of related issues. This book mainly introduces accounting elements and accounting accounts, double-entry bookkeeping, accounting vouchers, the organization and management of accounting work, and the accounting data processing procedures.