Modern banking accounting fundamentals

Author: Yan Hualin
Publisher:
Publish Date: 2002-05-01
Features: This book is divided into twelve chapters, including topics such as basic accounting theory, fundamental accounting methods in banking, the accounting for liabilities, the accounting for assets, and more. It systematically and comprehensively explains the basic theories of modern banking accounting. The content is comprehensive, well-organized, and logically structured, making it highly scientific, systematic, theoretical, and practical. It is suitable for banking accounting professionals to read and study. Accounting is both an ancient and a young science. It is called ancient because ancient accounting emerged as early as the Babylonians, Egyptians, Chinese, and Greeks in the pre-Christian era. It is called young because modern accounting only began to develop after the 1950s. Before delving into accounting practices, it is necessary to first understand the basic theories of accounting.