Accounting

Author: Wang Chunhua, Editor-in-Chief
Publisher:
Publish Date: 2004-09-01
Features: As undergraduates in management and economics should possess a relatively comprehensive knowledge of accounting, since economic activities cannot be separated from accounting management, especially senior management personnel need to have a considerable depth of accounting knowledge. Managers in economics and management who lack accounting knowledge face difficulties in real-life economic activities. For this very reason, many universities in the fields of economics and management have designated accounting as a common course for undergraduate students in these disciplines. This accounting textbook is suitable for non-accounting undergraduate students in the fields of economics and management. The book is divided into five parts: Part 1: Introduction. It introduces what accounting does, the origin, emergence, and development of accounting, and finally presents the concept of modern accounting. Part 2: Accounting Elements and Basic Accounting Methods. It focuses on introducing the accounting cycle, from original vouchers and accounting vouchers to accounting ledgers, and then to the entire process of financial statements. Part 3: Accounting Practice and Financial Statement Analysis. Part 4: Basic Accounting Theory. The arrangement of the textbook content follows the principle of gradual progression, reflecting the teaching pattern of starting with practice and then theory, and moving from easy to difficult. It changes the traditional practice of textbooks that begin with basic accounting theory issues at the outset.