Principles of Accounting

Author: Yu Haizong
Publisher:
Publish Date: 2006-04-01
Features: The main content of this book is to elaborate on the basic theories, fundamental knowledge, and basic skills of accounting, with a particular focus on explaining the basic principles and methods of accounting recognition, measurement, recording, and reporting. Principles of Accounting is an introductory course in accounting and a required course for accounting majors. The basic content of Principles of Accounting is to introduce the double-entry bookkeeping system, accounts, accounting vouchers, accounting ledgers, as well as the methods of accounting calculation and the expression of accounting information—accounting reports. The basic requirements of this course are that students, after studying Principles of Accounting, should be able to clearly understand what accounting is, how it performs calculations and supervision, master the basic theories and operational methods of accounting, and be prepared with the theoretical knowledge and accounting skills required for entry-level accounting. This book is written based on the latest accounting standards and incorporates the author's many years of experience in teaching accounting.