Business Banking Accounting: 21st Century Vocational and Technical College Planning Textbooks

Author: Zheng Hongmei
Publisher:
Publishing Date: 2005-04-01
Features: This book is written by the author based on her long-term experience in banking and teaching, combined with the characteristics of vocational and technical education. The book focuses on commercial banking business accounting, adhering to the "Accounting Law of the People's Republic of China" and the "Accounting Standards for Financial Enterprises" implemented on January 1, 2002, as well as the current business standards of commercial banks. It elaborates in detail the basic categories, operational procedures, and accounting practices of commercial banking business. Each chapter follows the structure of "Chapter Focus — Business Categories — Operational Procedures — Accounting Practices — Case Studies — Practical Training Programs," aiming to organically integrate the fundamental principles and methods of banking accounting with specific business operations, providing beginners with a hands-on experience similar to actual teller operations. Especially, the practical training programs at the end of each chapter enable students to engage in hands-on practice, distinguishing them from simple exercises and enhancing practicality and operability. This book can be used as a teaching material for vocational and technical colleges, as a training manual for commercial banking business departments, and as a reference for economic and financial professionals.