会计学基础

Accounting refers to the formation of an information system that assists in decision-making on the basis of the collection, classification, synthesis, analysis and interpretation of financial activities and cost data, in order to effectively manage the economy as an applied discipline.

Accounting is an integral part of social disciplines and an important management discipline. The research object of accounting is the movement of funds.

Accounting is the lifeblood of an enterprise, and the accounting profession is engaged in business and economic management affairs. Basically, all high-level colleges and universities in our country offer accounting majors. At the same time, there are accountant assessments and relevant grade certificates, which can see the importance and benefits of accounting.

Of course, if the major you are studying is not related to accounting, but you must have textbooks if you want to learn, here are textbooks for self-study. Starting from the most basic content, you can understand and learn the basic theoretical knowledge and problems of accounting. Grasp the content and characteristics of accounting, clarify functions and objectives, and know how to perform accounting correctly.

"Accounting Fundamentals" mainly elaborates the basic theories and basic methods of accounting, including the basic premises of accounting, accounting principles, accounting elements, double-entry bookkeeping principles and methods, the main economic operations of enterprises and their accounting principles, accounts and their Classification, accounting vouchers, accounting books, property inventory, accounting methods, accounting statements and their compilation principles, etc.