Li Lin Fu Li 
New Basic Accounting 

The New Basic Accounting carries out its description by taking the accounting auditing method as the mainline. It first starts from the accounting’s basic principles and introduces the accounting’s connotation, function, aim and accounting auditing’s method system. It then expounds on the accounting’s seven auditing methods, including the accounting subject and accounts, the double-entry book-keeping method and its specific application in practices, accounting documents, accounting book-keeping, cost calculation, property verification, accounting statement and other contents. Meanwhile, it concludes the accounting auditing’s organizational procedures and the categorization of accounts systematically. Lastly, it describes the accounting regulation system, accounting professional ethics and other basic accounting work.