Basic Accounting

Author: Hao Yuixin Guo Xuemo
Publisher:
Publish Date: 2007-03-01
Features: This book primarily introduces the basic theories, skills, and methods of accounting, including General Introduction, Accounting Subjects and Accounts, Double-Entry Bookkeeping, Accounting for Basic Business Operations, Classification of Accounts, Accounting Vouchers, Accounting Ledgers, Accounting Procedures, Asset Verification, Accounting Cycle and End-of-Period Adjustments, Financial Accounting Reports, Accounting Work Organization, and an Overview of Accounting Automation. The book consistently reflects the relevant content of the "Accounting Law," "Enterprise Accounting Standards," "Enterprise Accounting System," and "Enterprise Financial Reporting Regulations." It emphasizes the close integration of theory and practice, enhancing students' analytical and thinking abilities while strengthening practical operational skills. This book is suitable as an introductory textbook for majors in business, economics and management, finance, transportation, and related fields. The book comprehensively introduces the basic theories, skills, and methods of accounting, covering topics such as Accounting Accounts and Ledgers, Accounting for Basic Business Operations, Classification of Accounts, and Accounting Automation.