Basic Accounting

Author: Qu Canxin, Wang Jue
Publisher:
Publish Date: 2007-01-01
Features: This book is based on the "Enterprise Accounting Standards" issued by the Ministry of Finance in 2006 and the "Enterprise Accounting Standards Application Guide (Accounting Subjects) — Accounting Subjects and Main Financial Transactions." The content is organized in the order of vouchers, ledgers, and financial statements, sequentially discussing basic accounting techniques and methods such as accounting elements, double-entry bookkeeping, accounting vouchers, journal entries, ledgers, recording, adjustments, reconciliation, closing, and financial statements. It progresses step by step, from simple to complex, allowing readers to fully understand the entire process of basic accounting work. To facilitate self-study, the book is written in an easy-to-understand, well-organized, concise, and focused manner. Each chapter begins with key points, and each chapter concludes with a summary, an index of key concepts, and review questions. Additionally, to meet teaching needs, each chapter also includes exercises. As an introductory textbook for accounting, this book is specifically designed for practical undergraduate and vocational accounting programs. It can also be used as a training material for economic and management cadres, accountants, self-study candidates, and accounting training for other levels.