Principles of Accounting (21st Century Accounting Series Textbooks)

Author: Zhu Xiaoping
Publisher:
Publish Date: 2003-07-03
Features: The editorial team of China Renmin University Press organized and planned the 21st Century Accounting Series textbooks. They hoped that we would write a more accessible textbook on Accounting Principles for beginners. Based on this purpose, we wrote this book. Building upon the China Renmin University Accounting Series textbook Principles of Accounting, we added summaries, discussion questions, and practice exercises, while also making corresponding adjustments to the chapter content. The adjustments were made with the aim of facilitating self-study and incorporating recent accounting regulations. Therefore, appropriate revisions were made to chapters such as General Principles, Accounting Ledgers, Preparatory Work for Preparing Financial Statements, Financial Accounting Reports, and Accounting Work Organization. Due to the nature of the accounting discipline, the main objective of this book is to focus on the threads of identification, measurement, recording, and reporting. Among these, recording methods and fundamental principles, as well as basic concepts, will be the primary teaching content. This book, in line with the characteristics of the accounting discipline, discusses the threads of identification, measurement, recording, and reporting. This book is positioned as an accessible textbook on Accounting Principles, with recording methods, fundamental principles, and basic concepts as its main teaching content. Each chapter includes summaries, discussion questions, and practice exercises, while also extensively incorporating the newly published accounting regulations to facilitate learning for beginners.