Accounting Fundamentals (Second Edition)

Author: Accounting Professional Qualification Examination Tutorial Materials Writing Group
Publisher:
Publish Date: 2006-10-01
Features: This book is one of the financial and economic edition accounting professional qualification examination tutorial materials, and is a practical examination guide for the basic accounting part. The book is divided into several parts, including General Principles, Specific Content and General Requirements of Accounting, Accounting Subjects and Accounts, Double-Entry Bookkeeping, Main Economic Business Accounting, Accounting Vouchers, Accounting Ledgers, Bookkeeping Procedures, Asset Verification, Financial Accounting Reports, and Accounting Archives, providing a detailed introduction to the relevant knowledge points of this part of the examination. This book is suitable for candidates taking the accounting professional qualification examination to study and reference. This book is a reference book for candidates taking the professional qualification examination. Its features are summarized as follows: (1) Close to the syllabus, drawing on the strengths of others. The entire textbook is written according to the new syllabus, with a structure and content consistent with the syllabus, and considers the skills required for beginners in the accounting industry when entering the workforce. Additionally, with the experience of China Financial and Economic Publishing House in publishing tutorial materials for professional qualification examinations in some provinces (municipalities), it strives to create a set of useful and user-friendly textbooks for all provinces (municipalities). (2) Reflects the professional characteristics of accounting, with concise and easy-to-understand language. The textbook fully considers the difficulties faced by beginners in accounting, with language aimed at being concise and clear, using popular and accessible materials as much as possible. (3) The syllabus, textbook, and questions are mutually matched to help candidates study and prepare for the examination. The three textbooks, "Accounting Basics," "Financial Laws and Ethics of Accounting," and "Primary Accounting Computerization," each include the syllabus; the "Primary Accounting Computerization" textbook includes two sets of mock questions; and the "Accounting Professional Qualification Examination Exercise Collection" includes exercises from the "Accounting Basics" and "Financial Laws and Ethics of Accounting" textbooks, as well as three sets of mock questions.