Newly compiled Accounting Basics - (Basic Course for Finance and Economics Major)

Author: Xu Xiuyi
Publisher:
Publish Date: 2006-06-01
Features: This textbook was compiled to meet the development and needs of China's higher vocational and technical education. The main characteristic of higher vocational and technical education is to cultivate students' practical operational skills to meet the requirements of employers and job positions. Therefore, it requires the textbook to break through tradition, innovate, enhance its practicality and operability, and align with the training objectives of vocational college students. The main content of this book is to elaborate on the basic theories, methods, and operational techniques of accounting. Specific contents include: basic accounting concepts, accounting elements and accounting equation, accounting subjects and double-entry bookkeeping, accounting vouchers, accounting ledgers, accounting for major economic activities, asset verification, financial statements, and accounting ethics, etc. During the writing process, the book strives to be profound yet simple, easy to understand, and to reflect the integration of theory with practice to better meet teaching needs. The main features of this book are as follows:
In terms of structure, it has made significant adjustments to the traditional textbook system. For example, the chapter first guides students to prepare vouchers and ledgers, allowing them to gain a practical understanding of accounting before explaining what accounting is. In terms of format, to help students grasp key knowledge points, it proposes knowledge objectives and competency objectives at the beginning of each chapter and employs case studies, hints, and problem-posing methods to present the content to students. In terms of content, it is aligned with the new accounting standards, the new enterprise accounting system, and the practical operations of enterprises.