Financial accounting

Author: Yin Yangjun
Publisher:
Publish Date: 2003-07-01
Features: This book is one of the general teaching materials for higher vocational and technical education in the 21st century. It is meticulously written by full-time teachers from higher vocational colleges such as Changsha Social Work Vocational and Technical College, Hubei Vocational and Technical College, Nanchang Water Conservancy and Electric Power Higher College, and Hunan Women's University, who have absorbed the teaching experience of each institution. It is specifically designed for the financial accounting course of various economic management majors in higher vocational and technical colleges and adult colleges. Based on the current situation and development requirements of higher vocational and technical education in China, and adopting the new Enterprise Accounting Standards and Enterprise Accounting System, this book is compiled with the practical working experience in corporate financial accounting. The entire book systematically elaborates on the basic theories, fundamental knowledge, basic accounting methods, and basic accounting skills of corporate financial accounting. It closely integrates the system, theory, and practice of corporate financial accounting, and comprehensively reveals the fundamental laws of corporate financial accounting in China from the vertical level of "system—theory and methods—practice." This book emphasizes that corporate financial accounting in China must be based on the system, and specific accounting practices must be handled in accordance with the accounting theories and methods prescribed by the system.