Basic Accounting

Author: Fan Xingjian, Editor-in-Chief
Publisher:
Publish Date: 2002-08-01
Features: "Fundamentals of Accounting (Suitable for Various Majors in Economics and Management)" was written by Fan Xingjian and published by Higher Education Press. This book is a planned teaching material for higher vocational and technical education under the Ministry of Education, developed in accordance with the "Basic Requirements for Teaching of Fundamentals of Accounting in Higher Vocational and Technical Education" formulated by the Ministry of Education. In 2001, the Ministry of Finance issued the "Enterprise Accounting System," and the second edition of the textbook was revised accordingly. This textbook primarily elaborates on the basic theories, methods, and operational skills of accounting. Based on discussing relevant concepts and fundamental theoretical issues in accounting, it focuses on explaining various specialized methods of accounting, while also generally introducing knowledge related to financial statement analysis, accounting supervision, and computerized accounting. The content of the entire book strives to reflect the characteristics of higher vocational and technical education, with theory being kept essential and sufficient, emphasizing practicality. During the writing process, efforts were made to ensure the content is novel, viewpoints are correct, concepts are clear, and language is easy to understand, aligning with cognitive patterns and facilitating teaching organization. This book can serve as a textbook for majors in economics and management at higher vocational schools, higher colleges, adult higher education institutions, secondary vocational colleges, and private colleges, as well as a reference for accounting professionals.