Advanced Financial Accounting Self-study Guidance

Author: Li Da Cheng
Publisher:
Publish Date: 2002-06-01
Features: To improve the form of higher education self-study examination education and promote the development of higher education self-study examination, we have organized the writing of national higher education self-study examination self-study guidance books. The self-study guidance books are based on the national examination committee's published syllabus for course self-study examination and use the national unified self-study examination textbooks as a blueprint, aiming to help learners achieve learning goals and pass the national examination smoothly. Self-study guidance books are an important part of higher education self-study examination education media. We will continue to organize the writing and publishing of various self-study media, including written, audio, and video, according to the opening of majors and the actual needs of examinees, thereby forming a complete self-study media system compatible with the syllabus and textbooks. This book is written to help learners self-study the national higher education self-study examination accounting major textbook "Advanced Financial Accounting." The chapters of the book are consistent with the textbook, and each chapter includes four parts:
1. Learning Objectives and Requirements. This section further explains the learning objectives and requirements of each chapter of the "Advanced Financial Accounting Self-Study Examination Syllabus" according to the content of each section and refines the learning requirements.
2. Key Points and Difficulties. This section attempts to identify the key points and difficulties of the "Advanced Financial Accounting" textbook. Due to the limited length of the textbook, supplementary explanations are provided for issues that require further in-depth understanding by some learners.
3. Self-Assessment Exercises. This section is written according to the requirements of the "Advanced Financial Accounting Self-Study Examination Syllabus," the content of the "Advanced Financial Accounting" textbook, and the question types of self-study examinations. Since accounting is a highly applied discipline, knowledge cannot be acquired or practical work problems solved through rote memorization. It is essential to deeply understand, integrate, and apply the accounting theories and methods learned, to think by analogy, and to apply knowledge to solve problems. The self-assessment exercises are compiled based on this fundamental requirement. Learners should check their mastery level through the completion and accuracy of the exercises to identify issues and shortcomings in their self-study and address them promptly.
4. Answers to Self-Assessment Exercises. This section provides solutions to the self-assessment exercises. After learners complete the exercises independently without referring to the textbook, they should compare their answers to understand their learning level and identify issues in their self-study. Especially for identified learning issues, they should find the causes and resolve them promptly to further master the knowledge learned.
The "Introduction" part of the "Advanced Financial Accounting" textbook provides a comprehensive preliminary explanation of advanced financial accounting and the entire book. The remaining twelve chapters introduce eight new accounting branches. This book is written in the order of the textbook by the authors of each chapter (with some chapters written by experienced teachers commissioned by the original authors), based on the four basic requirements of this guidebook and their own teaching experiences. Since each accounting branch can stand alone, to reflect the different teaching experiences, expertise, and styles of the authors, this book does not impose further unified requirements on the writing of each chapter by the authors.