Principles of Accounting

Author: Su Shuquan
Publisher:
Publish Date: 2001-09-01
Features: This book introduces the principles and applications of the double-entry bookkeeping system starting from the accounting cycle. The main content includes accounting elements and their relationships, the characteristics of the double-entry bookkeeping system, accounting subjects and accounts, accounting vouchers and accounting books, as well as accounting reports. Taking the operating conditions of an industrial enterprise as an example, it provides a detailed explanation of the account processing process throughout the accounting cycle. The book is characterized by a compact structure, rich content, strong theoretical foundation, and practicality. It is suitable as a teaching material for students of financial accounting and other economics-related majors in colleges and universities, as well as a training manual for professional cadres. It also serves as a reference for self-learners and lays a solid foundation for students studying accounting courses.