Basic Accounting Tutorial (Third Edition) (For Undergraduate) (Chinese Edition)

This book is revised on the basis of the second edition and in accordance with the latest accounting standards and regulations issued by the Peoples Republic of China State Administration of Taxation and other departments. This book is comprehensively introduced the basic accounting theory, the basic knowledge and the basic skills. The main contents of this book are included the overall introduction, the accounting subject and accountant, double entry bookkeeping, the debits and credits application, the accounts classification, the accounting vouchers, the accounting books, the property inventory, the financial reporting, the accounting procedures and accounting organizations. The book can be used as the Accounting, Economics and Management majors and other major teaching materials, it also can be used as economic management personnel training materials, and reference materials for accounting qualification examination.