Basic Accounting - (Complimentary Electronic Lectures)

Author: Wang Laiqun
Publisher:
Publish Date: 2007-03-01
Features: This book primarily introduces the basic techniques, methods, and theories of accounting, emphasizing a balance between skills and theory. Its content includes General Introduction, Accounting Elements and Accounting Equation, Basic Principles of Accounting, Accounting Subjects and Accounts, Double-Entry Bookkeeping, Accounting Recognition and Measurement, Application of Double-Entry Bookkeeping, Accounting Vouchers, Accounting Ledgers, Asset Verification, Financial Statements, Accounting Procedures, Accounting Work Organization, Accounting Regulation System, and Appendix (including "The Accounting Law of the People's Republic of China," "Basic Standards of Enterprise Accounting (2006)," and "Accounting Basic Work Specification"). The book incorporates some of the latest achievements in accounting theory research, reflects the spirit of China's new enterprise accounting standards of 2006, ensures alignment with professional accounting textbooks, and emphasizes both theoretical knowledge and practical skills. This book is suitable for teaching use in accounting, management, fiscal and tax, finance, and trade majors that aim to cultivate applied talents.