Basic Financial Accounting

Author: Hu Yangzan, Zhong Xiyu
Country: Mainland China
Publisher:
Publishing Date: 2005-07-01
Features: The characteristics of this book are as follows:
1. It is closely integrated with the "Enterprise Accounting System" and references the "Accounting Law," "Enterprise Accounting Standards," "Financial Accounting Report Regulations," and relevant specific accounting standards, incorporating recent achievements in accounting and finance research. The system is scientific and standardized, with novel and practical content.
2. The traditional "General Theory" chapter is divided into two levels: "Basic Accounting Concepts" and "Basic Accounting Theory," each presented as a separate chapter to highlight fundamental theories.
3. Basic business accounting is introduced according to the operational process of a business, including raising funds, material procurement, production processes, sales processes, financial results, long-term assets, and fund withdrawal. It is presented without industry, department, or ownership distinctions.
4. It comprehensively introduces the classification of accounts, categorizing them based on different standards such as economic content, purpose and structure, the impact of the object of accounting on business operations, whether the nature of the account is determined, liquidity, the level of detail in accounting content, and functionality, to facilitate deeper learning and understanding for beginners.
5. It highly summarizes the six common elements of various accounting forms: main characteristics, requirements for vouchers and ledger setup, accounting steps, accounting process diagrams, advantages and disadvantages, and applicable scope. It comprehensively introduces six accounting forms: voucher-based accounting form, journal- ledger accounting form, subject summary accounting form, summarized voucher accounting form, multi-column journal accounting form, and voucher journal accounting form.
6. It takes a "fully general" approach, comprehensively introducing the basic concepts, methods, and modules of accounting informatization. The term "fully general" refers to accounting informatization theories, methods, and software applicable to any accounting entity.
7. Each chapter includes dedicated review questions and exercises.
8. A "Primary Financial Accounting Courseware" has been created, which includes reference answers to exercises. This courseware can be used by instructors in multimedia classrooms or as a self-study reference.
The features of this book are as follows:
1. It is closely integrated with the "Enterprise Accounting System" and references the "Accounting Law," "Enterprise Accounting Standards," "Financial Accounting Report Regulations," and relevant specific accounting standards, incorporating recent achievements in accounting and finance research. The system is scientific and standardized, with novel and practical content.
2. The traditional "General Theory" chapter is divided into two levels: "Basic Accounting Concepts" and "Basic Accounting Theory," each presented as a separate chapter to highlight fundamental theories.
3. Basic business accounting is introduced according to the operational process of a business, including raising funds, material procurement, production processes, sales processes, financial results, long-term assets, and fund withdrawal. It is presented without industry, department, or ownership distinctions.
4. It comprehensively introduces the classification of accounts, categorizing them based on different standards such as economic content, purpose and structure, the impact of the object of accounting on business operations, whether the nature of the account is determined, liquidity, the level of detail in accounting content, and functionality, to facilitate deeper learning and understanding for beginners.
5. It highly summarizes the six common elements of various accounting forms: main characteristics, requirements for vouchers and ledger setup, accounting steps, accounting process diagrams, advantages and disadvantages, and applicable scope. It comprehensively introduces six accounting forms: voucher-based accounting form, journal- ledger accounting form, subject summary accounting form, summarized voucher accounting form, multi-column journal accounting form, and voucher journal accounting form.
6. It takes a "fully general" approach, comprehensively introducing the basic concepts, methods, and modules of accounting informatization. The term "fully general" refers to accounting informatization theories, methods, and software applicable to any accounting entity.
7. Each chapter includes dedicated review questions and exercises.
8. A "Primary Financial Accounting Courseware" has been created, which includes reference answers to exercises. This courseware can be used by instructors in multimedia classrooms or as a self-study reference.