Basic Accounting

Author: Zhuang Shuzhen, Ma Jianying (editors)
Publisher:
Publish Date: 2006-08-01
Features: "Fundamentals of Accounting" is an introductory course for accounting majors. The content of this book fully reflects the characteristics of higher vocational education: sufficient theory, proficient skills, and distinctive features. The book is divided into 10 chapters: General Introduction, Accounting Elements and Accounting Equation, Accounting Subjects, Accounting Accounts, and Double-Entry Bookkeeping, Accounting for Main Transactions or Events of Industrial Enterprises, Classification of Accounts, Accounting Vouchers, Accounting Ledgers, Accounting Procedures, Property Verification, and Financial Accounting Reports. It elaborates on the basic theories, fundamental knowledge, and basic operational techniques of accounting, primarily focusing on accounting methods. This book is suitable as a textbook for higher vocational and college institutions, as well as a reference for relevant personnel.