Accounting Fundamentals (Third Edition)

Author: Wu Jian
Publisher:
Publish Date: 2006-07-01
Features: Based on the latest Enterprise Accounting Standards and relevant provisions of the Accounting Law, this second edition has been comprehensively revised. It introduces the fundamental theories and basic accounting methods. The book consists of 10 chapters, covering topics such as basic accounting theories, accounting subjects and accounts, the double-entry bookkeeping system, accounting for the main business processes of enterprises, accounting vouchers, accounting ledgers, asset verification, financial reports, accounting procedures, and computerized accounting. At the end of the book, there are appendices including the latest People's Republic of China Accounting Law, the Accounting Basic Norms, as well as teaching requirements and time allocation for courses. This book highlights the characteristics of vocational education, emphasizes practical operations, and uses the Accounting Basic Work Norms as a guiding reference to meet the teaching requirements of vocational and technical colleges.