Principles of Accounting

Author: Luo Shaode
Publisher:
Publish Date: 2006-12-01
Features: Accounting is a highly applied discipline and also a long-standing one. It has evolved from simple chronological records to double-entry bookkeeping, and from manual accounting systems to computerized accounting systems. In recent years, with the advancement of science and technology and the rapid development of the socio-economy, accounting has become increasingly important as a tool for economic management. As an introductory course for accounting beginners, Principles of Accounting attempts to provide readers with a well-structured, clearly organized, and easy-to-understand textbook. This book integrates fundamental accounting theories with practical accounting procedures, enabling readers to quickly grasp both theory and practice while gaining a comprehensive and clear understanding of the accounting discipline system. The book emphasizes basic theoretical concepts, fundamental technical methods, and basic operational procedures, laying a solid foundation for readers to study subsequent specialized accounting courses.