Principles of Accounting 21st Century Accounting Series Textbooks

Author: Zhu Xiaoping
Publisher:
Publish Date: 2003-07-01
Features: The editorial team of China Renmin University Press organized and planned the 21st Century Accounting Series textbooks, hoping that we would write a more accessible textbook on Accounting Principles for beginners. Based on this purpose, we wrote this book. Building upon the "Principles 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 adjustment aims to facilitate self-study and incorporate the content of recently published accounting regulations. Therefore, appropriate adjustments were made to chapters such as General Principles, Accounting Ledgers, Preparations for Preparing Financial Statements, Financial Accounting Reports, and Accounting Work Organization. Due to the characteristics of the accounting discipline, the main purpose of this book is to focus on the thread of identification, measurement, recording, and reporting. Among these, recording methods and basic principles, as well as fundamental concepts, will be the primary teaching content.