Principles of Accounting -- Planning Textbooks for Economics and Management in 21st Century Universities

Author: Liu Shujuan, Editor-in-Chief
Publisher:
Publish Date: 2006-08-01
Features: Compared to other accounting principles textbooks, this book places greater emphasis on principles and condenses specific business accounting knowledge as much as possible. This is because related accounting practices will be detailed in subsequent accounting courses such as financial accounting and cost accounting. This approach saves teaching time for both instructors and students while effectively addressing the overlap between traditional accounting principles courses and other accounting courses. The book aims to be unique but remains firmly grounded in China's practical realities and does not deviate from the fundamental objectives of the course. The book consists of 11 chapters, covering main topics such as: General Introduction, Accounting Subjects and Accounts, Double-Entry Bookkeeping, Accounting for Business Transactions, Accounting Vouchers, Accounting Ledgers, Classification of Accounts, Asset Verification, Accounting Procedures, Financial Statements, and Accounting Ethics. Each chapter includes learning objectives (content summaries) and is followed by a set of thought-provoking questions to facilitate further study and reinforce the teaching content. This book is designed as a teaching material for higher vocational and technical colleges in accounting and financial management programs. It can also serve as a textbook and reference for adult education, self-study examinations in economic management-related fields, as well as for business learning by finance and accounting professionals.