21st Century Accounting Series Textbooks - Basic Accounting

Author: Zhu Xiaoping
Publisher:
Publish Date: 2003-07-31
Features: The editorial team of China Renmin University Press organized and planned the 21st Century Accounting Series textbooks. They hoped we would write a more accessible textbook on Accounting Principles for beginners. Based on this goal, we wrote this book. Building upon the "Fundamentals of Accounting" in the China Renmin University Accounting Series, we added summaries, discussion questions, and practice exercises, while also making corresponding adjustments to the chapter content. The purpose of these adjustments was to facilitate self-study and incorporate the latest accounting regulations published in recent years. Therefore, appropriate revisions were made to chapters such as General Principles, Accounting Ledgers, Preparations for Financial Statement Preparation, Financial Accounting Reports, and Accounting Work Organization. Due to the nature of the accounting discipline, the main objective of this book is to focus on the sequence of identification, measurement, recording, and reporting. Among these, recording methods and fundamental principles, as well as basic concepts, will be the primary teaching content.