Intermediate Financial Accounting

Author: Wang Peixin, Editor-in-Chief
Publisher:
Publish Date: 2004-07-01
Features: Based on the needs of accounting professional teaching, this book comprehensively elaborates on the theory and methods of enterprise accounting. The main contents include: basic theories of financial accounting, monetary funds, accounts receivable and prepaid items, inventory, investments, fixed assets, intangible assets, liabilities, debt restructuring, non-monetary transactions, foreign currency transactions, income and expenses, owner's equity, financial reporting, etc. This book can be used as a teaching material for postgraduate students and undergraduate/associate degree students in finance and economics majors in higher education institutions, as well as for self-study exams in accounting, evening classes, correspondence courses, and adult education. It can also serve as a reference book for financial workers in enterprises to systematically master accounting theory and practice.