Financial Accounting

Author: Wang Shuping, Editor-in-Chief
Publisher:
Publish Date: 2004-09-01
Features: Financial Accounting is one of the core courses in the accounting curriculum. This book primarily introduces the basic concepts and accounting principles of financial accounting, as well as the latest accounting practices. The book is divided into six parts and nineteen chapters, with a focus on the accounting principles of the six major financial reporting elements—assets, liabilities, owner's equity, revenues, expenses, and profits—as well as the financial reporting system. Each chapter is structured to include key points, main content, comprehensive cases, key concepts, discussion questions, and practice exercises. The comprehensive cases in each chapter are relevant to the chapter content and are drawn from real-world economic activities, serving as educational examples that particularly emphasize the training of students' thinking and innovative abilities, thereby helping to improve their problem-analysis and problem-solving skills. This book can not only serve as a textbook for accounting majors and non-accounting majors in applied undergraduate universities for the "Financial Accounting" course but also be used by students in auditing, financial management, and other economics and management-related disciplines to study this course. It is also suitable as a textbook and reference book for economic management personnel, practicing accountants, and those undergoing continuing education and knowledge update training.