Western Financial Accounting

Author: Yu Shulen
Publisher:
Publish Date: 2004-05-01
Features: To adapt to new situations and meet the needs of cultivating international economic and trade talents, we have specially invited a group of renowned experts, scholars, and professors to write this series of master-level teaching materials in international economics and trade. Based on the newly revised and published laws and international trade practices at home and abroad, combined with the new situations and practices in recent years' international trade, especially focusing on the new challenges encountered after China's entry into the World Trade Organization, this series of teaching materials has been compiled. The series includes main courses such as Introduction to China's Foreign Trade, International Trade, Principles of International Trade Practice, International Finance, and Western Financial Accounting, among others. Complementary teaching CDs featuring lectures by the authors are also provided. This series is widely applicable to the teaching needs of adult higher education at the undergraduate level and above. It can serve as the core textbook for adult specialized courses leading to undergraduate studies, high school entry-level undergraduate programs in international economics and trade, and postgraduate courses. It is also suitable for training materials for working economic and trade cadres and business management personnel, as well as for self-study by individuals aspiring to work in the economic and trade industry or those seeking to understand international trade knowledge.
Table of Contents
Chapter 1 Basic Theories of Financial Accounting
Chapter 2 Economic Transaction Analysis and Double-Entry Bookkeeping
Chapter 3 Accounting Adjustments and Financial Statements
Chapter 4 Accounting for Goods Trading and Commercial Enterprises
Chapter 5 Financial Assets
Chapter 6 Inventory
Chapter 7 Long-Term Operating Assets
Chapter 8 Current Liabilities
Chapter 9 Long-Term Liabilities
Chapter 10 Shareholders' Equity
Chapter 11 Long-Term Investments
Chapter 12 Basic Methods for Preparing Consolidated Financial Statements
Chapter 13 Cash Flow Statement
Chapter 14 Financial Statement Analysis
Appendix: Main Reference Books