21st Century Vocational and Technical College Accounting Major Core Curriculum Textbook -- Basic Accounting: Basic Accounting

Author: Guo Huiyun
Publisher:
Publish Date: 2001-07-01
Features: "Fundamentals of Accounting" is based on the trial teaching material "Fundamentals of Accounting" used in higher financial and economic colleges during the "Ninth Five-Year Plan" period, combined with the recently promulgated "Enterprise Accounting System," and has been modified and supplemented in content. It is a professional basic course textbook for all majors in financial (economic) higher vocational and technical colleges, as well as an introductory textbook for accounting majors. At the same time, this book can also be used as a self-study reference for economic management personnel. During the writing process, the book strives to be thorough yet accessible, ensuring that all basic concepts are clearly explained and that all accounting methods are illustrated with examples. Additionally, the examples from Chapters 5 to 8 are systematically presented in different accounting process systems in Chapter 15 to provide a comprehensive and systematic understanding of the main methods of accounting. This enhances the practicality, readability, and operability of the textbook, aligning with the training objectives of higher vocational and technical college students.