Financial accounting

Author: Jiao Dongrui, Editor-in-Chief
Publisher:
Publish Date: 2004-08-01
Features: This book starts from the basic knowledge that an accounting professional should possess, focusing on introducing the handling of common business transactions in Chinese enterprises. The methods and principles of handling are in compliance with the accounting policies and principles permitted by China's systems or standards. It aims to establish a relatively complete knowledge system and framework suitable for China's accounting practice, thereby cultivating the practical operational skills of vocational college students. The book independently covers important content that is not separately written in general textbooks, such as non-monetary transactions, debt restructuring, borrowing costs, income tax accounting, etc., and ensures continuity with related content, facilitating student comprehension and aiding teachers in organizing instruction. This book is primarily intended for students majoring in accounting, accounting informatization, and related economic management disciplines in vocational colleges.