Brokerage Firm Accounting

Author: Qu Canxin, Editor-in-Chief
Publisher:
Publish Date: 2005-04-01
Features: Securities companies are financial institutions specializing in securities business. Whether the operations of a securities company are standardized, its financial condition is stable, its business performance is good, and its cash flow is normal, all affect the healthy and stable development of the securities market. At the same time, accounting, as an economic management activity, is essential for securities companies to strengthen their management. This book is compiled based on the latest "Accounting Standards for Financial Enterprises," "Accounting Standards for Financial Enterprises—Accounting Subjects and Accounting Standards for Securities Companies," and relevant regulations. The content is concise, providing not only accounting examples for traditional assets, liabilities, owner's equity, revenues, expenses, and profits of securities companies but also highlighting the accounting principles and methods for securities companies' proprietary trading, underwriting, brokerage, repurchase transactions, entrusted investment management, financial advisory, and other business types. While designing and preparing the three major financial statements, the book also emphasizes financial statement analysis and evaluation. Undergraduate students in economics and management majors, with a basic understanding of accounting, can gain a practical understanding of the financial and accounting work of securities companies through this book. Additionally, financial and accounting personnel in securities companies can also grasp the latest accounting standards and accounting treatment methods and techniques for new securities business through this book.