Accounting Principles - (Second Edition)

Author: Lu Enping
Publisher:
Publish Date: 2006-09-01
Features: This book is a textbook for the "11th Five-Year Plan" of general higher education (vocational and technical education). Principles of Accounting is a foundational course for learning Financial Accounting, Cost Accounting, Management Accounting, Accounting Information Systems, and Auditing. Based on relevant laws and regulations such as "Accounting," "Enterprise Accounting System," and "Accounting Basic Work Norms," the book introduces the fundamental theories, methods, and operational techniques of accounting in a step-by-step manner. It elaborates on and trains students in the basic processes of accounting—such as voucher preparation and review, ledger recording, and financial statement preparation—to cultivate their essential accounting skills. This book can serve as a textbook for finance majors and business management majors in vocational and technical colleges, as well as a reference for accountants and management personnel studying accounting theory.