Principles of Accounting (New Edition)

Author: Xu Wenbin
Publisher:
Publication Date: 1999-01-24
Features: Accounting is a part of economic management. Where there are economic activities, people will inevitably manage their economic activities according to certain purposes and in certain forms. The management of economic activities by people begins with the management of material production and consumption. Any producer always hopes to produce more material wealth with less consumption. To achieve this purpose, it is necessary to record, calculate, compare, and analyze production costs and production results, thereby reflecting and controlling the production process. In the face of major reforms in China's accounting model, the curriculum design and textbook content of accounting courses in various financial and economic colleges must also be reformed accordingly. This book is written in response to such requirements. In terms of content, we strive to comprehensively reflect the provisions of the "Enterprise Accounting Standards" and the "General Principles of Enterprise Finance," while also appropriately introducing some relevant international practices to broaden students' perspectives.