Accounting Fundamentals - (Third Edition)

Author: Wu Jian
Publisher:
Publish Date: 2006-07-01
Features: Based on the new Enterprise Accounting Standards and the relevant provisions of the Accounting Law, this second edition has been comprehensively revised. It introduces the basic theories and operational methods of accounting. The book consists of 10 chapters, covering topics such as basic accounting theories, accounting subjects and accounts, the double-entry bookkeeping system, the accounting for major business processes of enterprises, accounting vouchers, accounting ledgers, asset verification, financial reports, accounting procedures, and computerized accounting. At the end of the book, there are the new People's Republic of China Accounting Law, the Accounting Basic Norms, as well as teaching requirements and time allocation for the course. This book highlights the characteristics of vocational education, emphasizes practical operations, and uses the Accounting Basic Work Norms as a guiding basis to meet the teaching requirements of vocational and technical colleges and junior colleges.