Accounting: Theory and Methods: Theory and Methods

Author: Zhou Yun
Publisher:
Publish Date: 2001-09-01
Features: This book provides a relatively detailed description of corporate accounting, especially with thorough explanations in theory. It classifies and analyzes assets of enterprises from five aspects: monetary funds, accounts receivable, inventory, investments, and long-term assets; it also classifies, identifies, and measures liabilities and owner's equity. Finally, it summarizes ands these items in the form of financial statements, elaborating on their value relationships and forming a complete system of accounting theory and methods.