Principles of Accounting

Author: Shao Ruiqing
Publisher:
Publish Date: 2006-09-01
Features: This book is based on the teaching requirements of accounting majors in higher education institutions, systematically and comprehensively discussing the basic theories of accounting. It elaborates in detail on the fundamental knowledge of accounting elements and accounting equations, the setting up of accounts and double-entry bookkeeping, and provides specific examples to explain the accounting methods for the main economic activities of enterprises. Additionally, it covers various aspects and specific methods, such as the preparation of accounting vouchers, the recording of accounting ledgers, the content and methods of asset verification, the preparation of financial statements, the design of accounting procedures, and the organization of accounting work. At the end of each chapter, key terms, reading materials, review questions, and practice problems are listed to facilitate teaching. The book includes the following content: General Introduction, Accounting Elements and Accounting Equations, Setting Up Accounts and Double-Entry Bookkeeping, Accounting for the Main Business Processes of Enterprises, Accounting Vouchers, Classification of Accounts, Accounting Ledgers, Asset Verification, Financial Statements, and Accounting Procedures.