Intermediate Financial Accounting

Author: Xue Yue, Editor-in-Chief
Publisher:
Publish Date: 2005-04-01
Features: "Intermediate Financial Accounting" is a follow-up course to "Fundamentals of Accounting" and a core course in the accounting discipline system. It primarily teaches the basic theories, methods, and skills of general financial accounting for enterprises. This book is based on the "Accounting Law of the People's Republic of China," "Enterprise Accounting Standards," and "Enterprise Accounting System" issued in China. It takes the accounting of the constituent elements of financial statements as the main thread, elaborates on the objectives, characteristics, work content, basic assumptions, general principles, and accounting elements of financial accounting, and then systematically explains the accounting for the general economic transactions of a specific accounting entity, chapter by chapter, covering the accounting for assets, liabilities, owner's equity, revenues, expenses, and earnings. Finally, it discusses the preparation of financial accounting reports. This book can serve as a specialized textbook for accounting students in financial and economic universities and for students in other business management majors studying financial accounting. It can also be used as a training textbook for in-service financial accounting personnel and managers in enterprises or as a reference textbook for self-study examinations.