Basic Accounting

Author: Xu Zongyu
Publisher:
Publish Date: 2006-06-01
Features: To further accelerate the reform and construction of accounting textbooks in China's higher education institutions, update the content of accounting textbooks in a timely manner, absorb the theoretical and practical achievements of China's accounting reform, enrich accounting teaching content, and improve teaching quality, the textbook "Fundamentals of Accounting" was compiled for the use of a broad range of teachers and students in the accounting major and related economic management majors in China's higher education. "Fundamentals of Accounting" is a foundational course for the accounting major, primarily introducing the basic theories, methods, and skills of accounting, laying a foundation for students to further study and master accounting knowledge and skills in the future. This textbook has the following characteristics: 1. It strives to absorb the significant achievements of China's accounting and auditing standards system construction and the fruitful results of accounting theory research. 2. The content of this textbook has been carefully designed and bold attempts have been made, aiming for a clear main thread, complete content, the integration of Western and Chinese approaches, and innovation. 3. Accounting can be considered a "technical" and applied discipline, so strengthening its practical application is another consideration in compiling this textbook. 4. In terms of form, we strive to align with Western textbooks.