Principles of Accounting (Second Edition)

Author: Chen Shaohua
Publisher:
Publish Date: 2005-08-01
Features:
First, this textbook clearly defines the concept of a business, enabling readers to gain a clear understanding of the main organizational forms, business operations, capital movements, and operational processes of enterprises, as well as their organizational management. This helps readers understand the fundamental reasons for the emergence and development of accounting.
Second, it introduces and analyzes the nature of accounting, the role of accounting in corporate governance, the accounting discipline system, related accounting professions, and some basic concepts and theoretical issues involved in financial accounting, such as accounting objectives, the accounting discipline system, accounting personnel, accounting organizations, and accounting professions, to give readers a comprehensive impression of the accounting discipline and profession.
Third, it introduces and explains the basic procedures and methods of accounting and their applications. The basic procedures and methods of accounting refer to the processes and methods for processing and processing accounting data, mainly including: identification, measurement, recording, and reporting.
Fourth, it systematically introduces and analyzes China's basic accounting work and accounting regulation system, allowing readers not only to understand the process of accounting information generation but also to recognize the various relevant environmental factors that affect the quality of accounting information.
Fifth, it systematically introduces the relevant procedures and methods of China's computerized accounting information system, summarizes and analyzes the accounting models under the conditions of informatization, enabling readers to stay up-to-date with the development of information technology while understanding the principles of accounting.