bookkeepingРEstablishment as a social science ? True and fair view? GAAPРUnification of the accounting standards? IAS set by the IASBРScience of management ? CPA? Managerial accountingРA Brief History of AccountingРThe Reform of China’s Accounting SystemРThe accounting system under the planned economy?The first Accounting Law?Need for the unification of our accounting principles with foreign ones?Basic unification?Further unificationРAccounting and BookkeepingРBookkeeping means the recording of transactions?Accounting includes bookkeeping but goes well beyond it, including the design of efficient accounting systems, the performance of audits, the development of forecasts, etc.РClassification of AccountingРPrivate Accounting vs Public AccountingРFinancial Accounting vs Managerial Accounting
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