Accounting Management Fundamentals (Theory · Practice · Cases · Exercises) [Capital University of Economics and Business Press]

Author: Li Baixing et al.
Publisher:
Publish Date: 2003-01-19
Features: Compared to the original textbook, this book has made some changes in content, system, and structure. From the guiding ideology, it describes accounting as a management activity. Therefore, in the Introduction, when discussing relevant issues, it strives to address both financial accounting and management accounting, treating both as integral parts of the overall accounting system. In the second part, Financial Accounting, the book explains the original content of financial accounting by focusing on each accounting element, with the main thread being the accounting methods of identification, measurement, recording, and reporting. In the third part, Management Accounting, the book adjusts and appropriately supplements the original content by adopting a structure of pre-event, in-event, and post-event management. It is part of the 21st Century University Accounting Specialty Excellent Series Textbooks. Building upon the well-established writing style of China's original textbooks (including content, structure, format, and writing style), this book strives to incorporate the latest achievements in domestic and international accounting research and practical innovations in recent years. It aims to balance the relationship between accounting globalization and localization, striving to create a new textbook that reflects international accounting practices while aligning with China's national context, emphasizing both theoretical depth and practical applicability.
Based on the new trends in the development of the Fundamentals of Accounting Management course, the author strives to incorporate the latest research and practical findings, expand the information content, and enhance readability, ensuring the textbook is highly scientific, advanced, and applicable.