Basic Accounting

Author: Li Haibo, Liu Xuehua
Publisher:
Publish Date: 2006-07-01
Features: This series of teaching materials has the following characteristics:
First, strong targeting. The chief editors, Professor Li Haibo and Professor Liu Xuehua, have extensive experience in textbook writing and have compiled a large number of teaching materials that are highly professional, practical, distinctive, and widely used over the years. The authors participating in the writing are all professional teachers from vocational and technical colleges, with rich teaching and practical experience, and are very familiar with the teaching requirements and content of vocational and technical colleges. Therefore, the teaching materials they have compiled are highly targeted.
Second, strong practicality. Following the principle of highlighting application and practicality, this series of teaching materials appropriately compresses theoretical content while expanding practical exercises, focusing on cultivating students' practical operational skills.
Third, up-to-date content. The content of this teaching material reflects the new knowledge and methods of current vocational and technical college course teaching, facilitating the formation of students' comprehensive qualities and the development of scientific thinking methods and innovative abilities.
Fourth, moderate difficulty. This teaching material primarily meets the teaching needs of related majors in vocational and technical colleges in economics and management. The explanation of basic theories is aimed at application, with a focus on being necessary and sufficient, making the content easy to understand and accessible. The target audience for this book is mainly students majoring in economics and management in vocational and technical colleges. As an introductory textbook for accounting, it systematically explains the basic theories, methods, and operational techniques of accounting. Specifically, the content is organized in the order of vouchers, ledgers, and financial statements, successively introducing basic accounting techniques and methods such as the accounting equation, accounting methods, voucher preparation, ledger recording, adjustment of accounts, closing of accounts, accounting for major economic activities of industrial enterprises, asset verification, and preparation of financial statements. The content progresses step by step, from simple to complex, with the goal of enabling readers to fully understand the entire process of basic accounting work. This lays a solid foundation for beginners to learn and master subsequent professional courses such as financial accounting and cost accounting, while also considering the alignment with various follow-up textbooks.