Principles of Accounting

Author: Hong Kong Institute of Management Development
Publisher:
Publish Date: 2001-08-01
Features: This is a simple yet comprehensive introduction to the principles of accounting. It is specifically written for small and medium-sized enterprises and their management personnel. It helps them understand whether the company they operate is sound, as well as how to make correct decisions by analyzing financial statements.
The book "Principles of Accounting" not only briefly outlines the basic concepts of accounting but also focuses on solving the "practical accounting problems" frequently encountered by various enterprises. Detailed explanations are provided for the procedural handling of each accounting transaction. The content of the book includes:
1. Basic Accounting Structure
2. Accounting Processing Procedures
3. Accounting for Special Accounts
4. Partnership Accounting
5. Limited Company Accounting
6. Financial Analysis of Accounting Ratios
The book is rich in content and uses Hong Kong cases as examples. The author, with over two decades of practical experience in the accounting industry in Hong Kong, explains complex accounting theories in an accessible manner. Additionally, the book includes financial statements of Hong Kong-listed companies as discussion material, enabling readers to apply what they learn more effectively. This book is suitable for students as an introductory text on accounting and is also a reference for working professionals.