Accounting (Second Edition) (Volume 1 - Financial Accounting, Volume 2 - Management Accounting)

Author: Yu Xuying
Publisher:
Publish Date: 2006-01-04
Features: This book is a research outcome of the "21st Century Teaching Content and Curriculum Reform Plan" of the Ministry of Education, and is one of the core textbooks for economics and business administration majors. The book is divided into two volumes. The first volume is the Financial Accounting volume, covering accounting principles and financial accounting, while the second volume is the Management Accounting volume. Although the two volumes are relatively independent, they collectively form a coordinated and internally consistent theoretical and methodological system. Financial accounting and management accounting are two important components of modern accounting, serving as two subsystems within an economic information system. The former primarily focuses on the market, providing useful information for investors and creditors to make investment and credit decisions. The latter primarily serves internal enterprise management, providing economic decision-making information for managers, especially senior managers, in areas such as operations, investments, and financial management. These two components constitute a unified and complete modern accounting system. Students in economics and business administration majors (excluding accounting majors) in higher education institutions should comprehensively master all accounting knowledge in both volumes.