Latest Financial Enterprise Accounting System Implementation Manual (Vol. 1-4)

Author: None
Publisher:
Publish Date: 2001-12-01
Features: Manual for Implementing the New Accounting System for Financial Enterprises
This book is compiled based on the newly released Accounting System for Financial Enterprises and relevant laws and regulations issued by the state. It provides a comprehensive, in-depth, and accurate elaboration on the process and practice of financial enterprises implementing the new accounting system in China. The entire book is organized around the provisions of the Accounting System for Financial Enterprises, covering important aspects such as financial and financial enterprise practices, accounting principles of financial enterprises, financial enterprise financial accounting and report preparation, financial enterprise management accounting, financial enterprise accounting control and supervision, case studies, financial reports and accounting case studies of Western financial enterprises, financial enterprise accounting computerization, legal practice in financial enterprise accounting, relevant systems and standards for financial enterprise accounting, and commonly used laws and regulations in financial enterprise accounting. The book is well-structured and detailed, making it an essential new practical reference book for the financial industry.
Part 1: Accounting System for Financial Enterprises
Chapter 1: General Provisions
Chapter 2: Assets
Section 1: Current Assets
Section 2: Long-term Investments
Section 3: Fixed Assets
Section 4: Intangible Assets and Other Assets
Section 5: Asset Impairment
Chapter 3: Liabilities
Section 1: Current Liabilities
Section 2: Long-term Liabilities
Chapter 4: Owners' Equity
Chapter 5: Revenue
Chapter 6: Costs and Expenses
Chapter 7: Profit and Profit Distribution
Chapter 8: Foreign Currency Transactions
Chapter 9: Accounting Adjustments
Section 1: Changes in Accounting Policies
Section 2: Changes in Accounting Estimates
Section 3: Corrections of Accounting Errors
Section 4: Post-Balance Sheet Events
Chapter 10: Contingent Events
Chapter 11: Related Party Relationships and Transactions
Chapter 12: Financial Accounting Reports
Chapter 13: Supplementary Provisions
Part 2: Financial and Financial Enterprise Practices
Chapter 1: Finance and Financial Systems
Section 1: Overview of Finance
Section 2: Financial Systems
Chapter 2: Introduction to Financial Enterprises and Their Businesses
Section 1: Introduction to Banking Business
Section 2: Overview of Securities Enterprises
Section 3: Financial Trust, Leasing, and Consulting Businesses
Part 3: Accounting Principles of Financial Enterprises
Chapter 1: General Introduction to Accounting for Financial Enterprises
Section 1: General Theories of Accounting Systems
Section 2: Accounting Organizations
Section 3: Accounting Personnel
Section 4: Accounting Standards
Section 5: Accounting Work
Section 6: Comparison Between Financial and Retail Industry Accounting
Section 7: Comparison Between Insurance and Retail Industry Accounting
Chapter 2: Accounting System Design and Implementation Methods for Financial Enterprises
Section 1: Overview of Accounting System Design for Financial Enterprises
Section 2: Setting up Accounting Subjects and Accounts
Section 3: Introduction to Bookkeeping Methods
Section 4: Accounting Vouchers
Part 4: Preparation and Audit of Financial Accounting Reports for Financial Enterprises
Chapter 1: Principles of Enterprise Financial Accounting Reports
Section 1: Definition and Composition of Enterprise Financial Accounting Reports
Section 2: Content of Enterprise Financial Accounting Statements
Chapter 2: Preparation of Enterprise Financial Statements
Section 1: Relationship Between Financial Reports and Financial Statements
Section 2: Significance and Functions of Financial Statements
Section 3: Types of Financial Statements
Chapter 3: Cash Flow of Financial Enterprises and Its Preparation
Section 1: Cash Flow Statement of Financial Enterprises
Section 2: Preparation of Cash Flow Statement for Financial Enterprises
Chapter 4: Notes, Accounting Changes, and Other Financial Reports
Section 1: Notes to Financial Reports
Section 2: Accounting Changes in Financial Reports
Section 3: Other Financial Report Requirements
Chapter 5: Consolidated Financial Reports
Section 1: Business Combination and Its Accounting Treatment
Section 2: Overview of Consolidated Financial Reports
Section 3: Consolidated Balance Sheet
Section 4: Consolidated Income Statement and Consolidated Profit Distribution Statement
Section 5: Consolidated Cash Flow Statement
Section 6: Examples of Preparing Consolidated Financial Reports
Section 7: Handling Continuous Preparation of Consolidated Financial Reports
Section 8: Proportionate Consolidation for Joint Ventures
Chapter 6: Preparation of Financial Accounting Reports for Financial and Insurance Enterprises
Section 1: Preparation of Financial Accounting Reports for Financial Enterprises
Section 2: Preparation of Financial Accounting Reports for Insurance Enterprises
Chapter 7: Audit of Financial Reports of Financial Enterprises
Section 1: Audit of Cash
Section 2: Audit of Accounts Receivable and Prepayments
Section 3: Audit of Inventory
Section 4: Audit of Foreign Investments
Section 5: Audit of Fixed Assets
Section 6: Audit of Bank Loans
Section 7: Audit of Accounts Payable and Advances
Section 8: Audit of Bonds Payable
Section 9: Audit of Owners' Equity
Section 10: Audit of Contingent Liabilities
Section 11: Audit of Main Business Revenue
Section 12: Audit of Main Business Costs
Section 13: Audit of Period Expenses
Section 14: Audit of Other Receipts and Disbursements
Section 15: Audit of Tax Items
Chapter 8: Legal Liabilities and Other Regulations Related to Enterprise Financial Accounting Reports
Section 1: Legal Liabilities for Violating the Accounting Law of the People's Republic of China
Section 2: Legal Liabilities for Violating the Regulations on Enterprise Financial Accounting Reports
Part 5: Financial Accounting of Financial Enterprises
Chapter 1: General Principles of Financial Accounting for Financial Enterprises
Section 1: Overview of Financial Accounting
Section 2: Modern Enterprise Financial Accounting Standards and Basic Assumptions
Section 3: General Principles of Accounting for Financial Enterprises
Chapter 2: Cash and Cash Equivalents
Section 1: Overview
Section 2: Cash
Section 3: Bank Deposits
Chapter 3: Accounts Receivable and Prepayments
Section 1: Accounts Receivable
Section 2: Notes Receivable
Section 3: Prepayments and Other Receivables
Chapter 4: Inventory
Section 1: Overview
Section 2: Raw Materials
Section 3: Merchandise
Section 4: Other Inventory
Section 5: Inventory Verification
Chapter 5: Investments
Section 1: Overview
Section 2: Short-term Investments
Section 3: Long-term Debt Investments
Chapter 6: Fixed Assets
Section 1: Overview
Section 2: Acquisition of Fixed Assets
Section 3: Depreciation of Fixed Assets
Section 4: Repair and Improvement of Fixed Assets
Section 5: Retirement and End-of-Period Valuation of Fixed Assets
Chapter 7: Intangible Assets and Other Assets
Section 1: Intangible Assets
Section 2: Other Assets
Chapter 8: Owners' Equity
Section 1: Overview
Section 2: Capital
Section 3: Capital Surplus
Section 4: Surplus Reserve
Section 5: Undistributed Profits
Chapter 9: Revenue, Expenses, and Profit
Section 1: Overview
Section 2: Main Business Revenue and Main Business Expenses
Section 3: Other Net Income
Section 4: Income Tax
Section 5: Profit and Its Distribution
Chapter 10: Business Termination and Mergers
Section 1: Overview
Section 2: Business Restructuring and Liquidation
Section 3: Business Mergers
Part 6: Management Accounting of Financial Enterprises
Chapter 1: General Principles of Management Accounting for Financial Enterprises
Section 1: Overview of Management Accounting
Section 2: Management Accounting of Financial Enterprises
Chapter 2: Financial Asset and Liability Forecasting and Management of Financial Enterprises
Section 1: Overview
Section 2: Forecasting of Assets and Liabilities
Section 3: Management of Assets and Liabilities
Chapter 3: Business Risk and Decision Management of Financial Enterprises
Section 1: Capital Business Risk and Its Management
Section 2: Decision Management of Financial Enterprises
Chapter 4: Budgeting and Cost Control of Financial Enterprises
Section 1: Comprehensive Budgeting Methods for Financial Enterprises
Section 2: Cost Shape Analysis of Financial Enterprises
Section 3: Cost Control of Financial Enterprises
Chapter 5: Internal Fund Management of Financial Enterprises
Section 1: Internal Transfer Pricing
Section 2: Internal Responsibility Accounting
Section 3: Internal Economic Arbitration
Part 7: Accounting Control, Supervision, and Case Studies of Financial Enterprises
Chapter 1: Accounting Control of Financial Enterprises
Section 1: Overview of Accounting Control
Section 2: Introduction to Accounting Control Methods
Chapter 2: Accounting Supervision of Financial Enterprises
Section 1: Classification Methods of Accounting Supervision
Section 2: Introduction to Accounting Supervision Methods
Chapter 3: Case Studies in Accounting of Financial Enterprises
Part 8: Financial Reports and Accounting Case Studies of Western Financial Enterprises
Chapter 1: Financial Reports of Western Enterprises
Chapter 2: Accounting Case Studies of Western Financial Enterprises
Part 9: Computerization of Financial Enterprise Accounting
Chapter 1: General Introduction to Information Systems for Computerized Accounting of Financial Enterprises
Chapter 2: Selection of Commercial Accounting Software for Financial Enterprises
Chapter 3: Operation and Maintenance of Computerized Accounting Information Systems
Part 10: Legal Practice in Financial Enterprise Accounting
Chapter 1: General Introduction to Accounting Law
Chapter 2: Accounting Management and Legal Practice
Chapter 3: Development of Accounting Law
Part 11: Relevant Systems and Standards for Financial Enterprise Accounting
Part 12: Commonly Used Laws and Regulations in Financial Enterprise Accounting