Newly Compiled Accounting Basics (Basic Course for Finance and Economics Major)

Author: Xu Xiuyi
Publisher:
Publish Date: 2006-06-01
Features: This textbook was compiled to meet the development and needs of higher vocational and technical education in China. The main characteristic of higher vocational and technical education is to cultivate students' practical operational skills to meet the requirements of employers and job positions. Therefore, it requires textbooks to break through tradition, innovate, enhance practicality and operability, and align with the training objectives of vocational students. The main content of this book is to elaborate on the basic theories, methods, and operational techniques of accounting. Specific content includes: basic accounting concepts, accounting elements and accounting equation, accounting subjects and double-entry bookkeeping, accounting vouchers, accounting ledgers, accounting for major economic activities, asset verification, financial statements, and accounting ethics. During the writing process, the book strives to be thorough yet easy to understand, emphasizing the connection between theory and practice to better meet teaching needs. The main features of this book are as follows:
In terms of structure, it significantly adjusts the traditional textbook system. For example, chapters first guide students to prepare vouchers and ledgers, giving them a practical understanding of accounting before explaining what accounting is. In terms of format, to help students grasp key knowledge points, learning objectives and competency objectives are introduced at the beginning of each chapter, and teaching methods such as case studies, hints, and problem posing are used to present the content to students. In terms of content, it incorporates the new accounting standards, the new enterprise accounting system, and real-world business practices.