Basic Accounting - (Second Edition)

Author: Yang Yuhong (Compiler)
Publisher:
Publish Date: 2006-09-01
Features: The content of the entire book exhibits the following three characteristics: , easy to understand and highly readable, making it simple to comprehend and master. This book was written by the author, who, based on a thorough understanding of the theoretical foundations of the accounting major, combined years of teaching experience, as well as feedback and suggestions from colleagues and students, and incorporated the essence of many fundamental accounting textbooks. The content is easy to understand, even for self-study, enabling readers to grasp its concepts. Second, it connects theory with practice, emphasizing practicality and operability. During the writing process, each chapter was meticulously reviewed and refined, with a scientifically logical arrangement of chapters and appropriately detailed content. The examples are closely tied to real-world scenarios, and in addition to review questions and exercises at the end of each chapter, comprehensive ability training is included, reflecting the guiding principle of "student-centered, practice-oriented, and ability-based," achieving a close integration of theory and practice. Third, it emphasizes the fundamental and standardized nature of the accounting discipline. During the writing process, the book not only provides a comprehensive introduction to basic theories, knowledge, and skills of accounting but also emphasizes that the business content and accounting treatment methods covered in the textbook align with the provisions of the newly promulgated Accounting Standards for Business Enterprises by the Ministry of Finance.