Accounting

Author: Xia Donglin
Publisher:
Publish Date: 2004-06-01
Features: This book is based on the current accounting standards of China and combines examples from publicly listed companies to explain the basic concepts, methods, and principles of accounting. The book is divided into three parts: Financial Reporting, Accounting Statement Elements, and Basic Concepts and Methods of Management Accounting. The Financial Reporting section introduces the functions, preparation principles, and basic methods of financial statement analysis of the balance sheet, income statement, and cash flow statement. It also covers the fundamental concepts and principles of financial accounting and the principles of bookkeeping. The Accounting Statement Elements section primarily explains the principles and methods of recognition, measurement, and reporting of accounting statement elements, with a focus on the balance sheet elements. The income statement elements are introduced through the balance sheet elements or in the financial reporting section, such as the recognition of revenues and expenses. The Management Accounting section mainly covers three topics: cost accounting, budget management, and long-term investment analysis, including the classification, calculation, and basic methods of applying costs. The book is accompanied by a rich selection of exercises, most of which are discussion questions derived from real-world examples of listed companies, helping students understand and apply the basic concepts, methods, and principles of accounting. This book is suitable for MBA programs and other non-accounting majors in higher education institutions, as well as for self-study. It is divided into three parts: Financial Reporting, Accounting Statement Elements, and Basic Knowledge of Management Accounting. The entire book is based on China's accounting standards and combines a large number of examples from listed companies to introduce the basic concepts, methods, and principles of accounting. Each of the 17 chapters is accompanied by a rich selection of exercises.