Basic Accounting - (2nd Edition)

Author: Luan Fugui, Shang Hongtao (Editor-in-Chief)
Publisher:
Publish Date: 2007-03-01
Features: This book is based on laws and regulations such as the "Accounting Law" and the "Enterprise Accounting System," and is set against the backdrop of a socialist market economy. It primarily elaborates on the basic theories, methods, and operational techniques of accounting. The main features include:
- Emphasizing the static and dynamic nature of accounting;
- Highlighting the informational nature of accounting data;
- Focusing on a holistic understanding of accounting;
- In addition to introducing manual accounting financial processing procedures, it also separately covers computerized accounting financial processing procedures, providing students with a more comprehensive understanding of financial processing.
This book can serve as a teaching material for accounting majors in higher education institutions, as well as for adult education and social training programs, and is also available for reference by a broad range of accounting professionals.