Basic Accounting

Author: Zhang Lianling
Publisher:
Publish Date: 2006-09-01
Features: "Fundamentals of Accounting" is an introductory textbook for accounting. It was co-authored by Peking University Press and professional teachers from vocational and technical colleges to meet the teaching needs of basic accounting for accounting and economic management majors in vocational and technical education. This textbook explains the basic concepts of accounting, accounting objects, accounting functions, and basic accounting assumptions, as well as the quality requirements of accounting information and the accounting regulatory system. It focuses on the accounting elements, accounting subjects and accounts, double-entry bookkeeping, and the specific application of the debit-credit bookkeeping method in manufacturing. It also systematically introduces key content such as accounting vouchers, accounting ledgers, accounting statements, accounting procedures, and asset verification. The entire book is rich in content, accompanied by numerous cases, practical exercises, and exercises, making it highly suitable as a textbook for vocational and technical colleges. General readers can also use it.