Principles of Accounting (General Teaching Material for Economy and Trade in Higher Vocational and College Education, Beijing Higher Education Excellent Project)

Author: Xiao Jianhua
Publisher:
Publish Date: 2004-02-04
Features: This textbook introduces the basic theories and fundamental methods of accounting with a focus on the impact of economic transactions on accounting elements and financial statements. Therefore, instead of abstract theoretical discussions on general accounting principles, it integrates them into specific business processing scenarios, allowing readers to gain a preliminary understanding before reinforcing comprehension. In terms of content design, it particularly includes a chapter titled "Financial Analysis and Financial Statement Manipulation," emphasizing the common manifestations of financial statement manipulation among Chinese listed companies in recent years and their identification methods. All accounting methods discussed are presented with examples and accompanied by exercises to enable readers to fully grasp the concepts and apply them in various situations.