Bank Accounting

Author: Yang Hua
Publisher:
Publishing Date: 2002-09-01
Features: This book is divided into eighteen chapters, based on the Accounting Law of the People's Republic of China and the Accounting Standards for Financial Institutions. It comprehensively and systematically introduces the fundamental theories and methods of using accounting methods to reflect the movement of funds in banks. It strives to achieve a reasonable system, accurate concepts, standardized operations, and a connection between theory and practice, fully reflecting the spirit of accounting standards and the latest achievements of accounting reforms. The new Accounting Standards for Financial Institutions have been officially implemented since January 1, 2002. To meet the needs of teaching materials for higher education institutions and learners in banks, financial and tax departments, and intermediary agencies, Professor Yang Hua organized the writing of this Bank Accounting. This book is divided into eighteen chapters, based on the Accounting Law of the People's Republic of China and the Accounting Standards for Financial Institutions, comprehensively and systematically introducing the fundamental theories and methods of using accounting methods to reflect the movement of funds in banks. It strives to achieve a reasonable system, accurate concepts, standardized operations, and a connection between theory and practice, fully reflecting the spirit of accounting standards and the latest achievements of accounting reforms. This book has the following features:
First, it fully reflects the spirit of the new system. During the development of the new system, the authors paid attention to collecting relevant materials and conducted serious study and research on the draft and final versions of the new system. Combining their of experience in teaching, research, and practice in bank accounting, they revised the manuscript multiple times to systematically, concretely, and practically apply the principles and methods of the new system in teaching, enhancing its practicality and operability.
Second, it properly handles the relationship between the system and the textbook. It adheres to the system but is not rigidly bound by it. In terms of chapter order, it follows the sequence of business operations rather than the accounting elements specified by the system. This helps beginners develop a sense of handling transactions at the counter and enables them to grasp multi-threaded accounting methods more easily by understanding the system from a simple to complex perspective. In business accounting, it organically combines the basic theories and methods of accounting with the specific characteristics of individual business accounting. This allows readers to not only master the current accounting techniques for business transactions but also to apply basic theories and methods to design new accounting procedures and methods for future new business, thus developing the ability to innovate in accounting.
Third, it properly handles the relationship between banks, accounting fundamentals, and corporate accounting. To highlight the features of bank accounting in a limited space, the book carefully selected and edited overlapping content, making it more concise and focused.
Fourth, it emphasizes the horizontal connections in different business accounting and maintains consistent accounting standards, which helps improve readers' comprehensive accounting skills. In this textbook, not only is there a detailed comparison between manual and electronic interbank operations, but the accounting for settlements, foreign exchange, and other business operations is fully built on the established framework of interbank transaction accounting, maintaining consistent standards. This helps readers navigate complex accounting threads and improve their comprehensive accounting skills.
Fifth, it is forward-thinking and innovative, reflecting the novelty and innovation of bank accounting. The goal of this textbook is to ensure that readers not only master the current accounting methods for business transactions but also develop the ability to innovate in new business accounting within the framework of accounting standards. This aligns with the trend of continuous innovation in banking and the personalized development of financial products. Therefore, the book not only introduces the accounting methods for new business transactions and content that have emerged in recent years, such as financial derivative instruments and agency services, but also discusses traditional business accounting by adhering to the system without being rigidly bound by it, focusing more on the principles behind the methods.
Sixth, it incorporates collective wisdom. This book was jointly written or reviewed by teachers from Renmin University of China, Central University of Finance and Economics, Xiamen University, Southwest University of Finance and Economics, Central South University of Finance and Economics, University of International Business and Economics, Shanxi University of Finance and Economics, and Henan University of Finance and Economics. These teachers have long been engaged in related teaching and research, possessing a solid theoretical foundation and practical experience. At the same time, the book received strong support from bank practical business departments.
This book is not only suitable as a textbook for universities but can also be used as a training manual for banks and other departments, as well as a reference for economic and financial theorists and practitioners.