Basic Accounting - Modern Economics and Management Library

Author: Xu Wenxue
Publisher:
Publish Date: 2006-05-01
Features: This book is guided by the "Accounting Law of the People's Republic of China" and is based on various accounting regulations issued by the Ministry of Finance, such as the "Enterprise Accounting Standards" and the "Enterprise Accounting System." It systematically elaborates on the fundamental theories, basic technical methods, and basic accounting methods of accounting as the core content of the accounting discipline. It specifically includes thirteen chapters: General Introduction, Accounting Subjects and Accounts, Double-Entry Bookkeeping, Account Classification, Accounting Vouchers, Accounting Ledgers, Accounting of Main Economic Activities of Enterprises, Accounting Cycle, Asset Verification, Accounting Procedures, Financial Statements, Accounting Regulation System, and the Organization of Accounting Work. Economic business examples are designed in the basic technical methods of accounting, economic business accounting methods, and the content of financial statements to facilitate readers' comprehensive understanding and mastery. To help students better understand and master the textbook content, each chapter of this book is accompanied by supporting thinking questions and practice questions, and two mock exams are provided at the end of the book.