Principles of Accounting (Shougang Economic and Trade Press)

Author: Xia Chengcai
Publisher:
Publish Date: 2002-02-19
Features: This series of books is also open-ended. We will continuously supplement and improve it based on the needs of discipline development, teaching reform, and adjustments in professional settings and curricula. This textbook not only summarizes the research achievements and teaching practices of a large number of experts and professors over the years but also breaks new ground and innovates in its writing format. We hope its publication will contribute to the cultivation of economic and management talents in China. The main content of this book is to elaborate on the basic theories, fundamental knowledge, and essential skills of accounting, with a particular emphasis on explaining the basic principles and methods of accounting recognition, measurement, recording, and reporting. Through studying this book, readers aim to achieve a fundamental understanding of accounting. The book systematically explains the basic theories, fundamental knowledge, and core content of accounting. Its content mainly includes: basic concepts of accounting, the object, functions, procedures, and accounting methods of accounting, accounting subjects and accounts, double-entry bookkeeping, the accounting of basic economic transactions, the establishment of the accounting system, accounting vouchers, accounting ledgers, asset verification, financial statements, the accounting cycle, and accounting methods. This book can be used as a core textbook for undergraduate and junior college business management majors. Target Audience: Faculty and students of economic majors in colleges and universities, self-learners, and accounting professionals.