Real estate enterprise accounting

Author: Qian Fengsheng
Publisher:
Publish Date: 2004-11-01
Features: The real estate industry has become a pillar of China's economy, playing an increasingly significant role in promoting national economic and social development. The management of China's over 20,000 real estate enterprises also needs to keep pace with the times, and accounting standards and accounting management have become an important part of this process. This book, based on the relevant systems and regulations of China's real estate industry and following the Enterprise Accounting Standards and Specific Accounting Standards, concisely explains the principles and norms of accounting for real estate enterprises. Using specific real estate enterprises as examples, it illustrates the detailed accounting methods for assets, liabilities, owner's equity, revenue, expenses, and profit according to the six accounting elements. It also provides examples of preparing the three major financial reports of real estate enterprises. Each chapter includes practice questions, and the reference answers to these questions are provided at the end of the book for the convenience of users self-study and assessing their learning outcomes. This book is suitable for classroom teaching in accounting and real estate majors, as well as for self-study and training for financial accounting personnel in real estate enterprises.