Accounting---Basic Principles and Information Processing

Author: Wang Chengfang
Publisher:
Publish Date: 2005-11-21
Features: It has become imperative for accounting personnel to master the "language" of accounting and to grasp the essence of accounting procedures. The accounting academic community has formed various academic viewpoints on fundamental theoretical issues in accounting. The purpose of this book is to combine tradition with foresight and to reflect the application of new methods for electronic processing of accounting information. The book is divided into three parts: Part I (Principles) includes Introduction, Accounting Normative System and Accounting Organizations, Accounting Elements and Accounting Identity, Accounts and Double-Entry Bookkeeping. Part II (Practical Application) consists of Accounting Vouchers, Accounting Ledgers, Accounting for the Main Business Processes of Industrial Enterprises, Asset Surveys, Accounting Procedures, Accounting Reports, and Accounting Analysis. Part III (Information Processing) introduces the electronic processing of accounting information. This book can serve as a textbook for undergraduate and junior college students majoring in finance and economics, as well as a reference for practitioners.