Study Guide for Intermediate Financial Accounting

Author: Zhang Yiping
Publisher:
Publish Date: 2005-01-01
Features: "Intermediate Financial Accounting" is one of the core professional courses offered to accounting majors after "Basic Accounting." It is characterized by strong theoretical, technical, and practical aspects, closely aligning with China's current accounting standards and systems. It not only explains how to do things but also why they are done. The course covers both fundamental concepts and theories, as well as specific methods for handling business transactions. The teaching objective of this course is to enable students to comprehensively and systematically understand and master the basic theories, knowledge, and methods of financial accounting, while cultivating and enhancing their ability to correctly analyze and solve various accounting problems encountered. This book is specifically written to achieve this teaching goal. It has the following two features: First, the content is up-to-date and well-explained. The writing is based on a thorough understanding of the new accounting reform series achievements, which are well-reflective in the relevant content. At the same time, the writing is guided by the Accounting Law and based on the Enterprise Accounting Standards and Enterprise Accounting System, making the accounting practice content more standardized and authoritative. Second, the system is complete, and the structure is rigorous. The book follows the chapter-by-chapter format of "Intermediate Financial Accounting," with each chapter divided into learning objectives and requirements, key content, important concepts and review questions, self-assessment exercises and reference answers. The book also provides 5 sets of mock exams and their reference answers, as well as recommended reference books for learning this course.