Bank accounting

Author: He Ying / Qian Honghua (Editor-in-Chief)
Publisher:
Publish Date: 2005-06-01
Features: Students in higher education institutions with basic financial and accounting knowledge who take these elective courses can achieve a successful connection between their studies and employment, making it easy for them to perform well in various financial and accounting positions. For students aspiring to further their studies in the field of finance and accounting, the cutting-edge topics in the textbook will provide them with a space for thinking as they enter higher academic institutions. For practicing financial and accounting personnel at all levels, there is no need to return to school; this book allows them to enjoy the same high-quality postgraduate education as top universities, refreshing their professional knowledge and enhancing their competitiveness at any time.
Banks are the hub of the modern economy. They utilize money as a special form of credit to raise, allocate, and distribute funds, absorb deposits, issue loans, handle domestic and international settlements and bill discounting, engage in foreign exchange trading, and manage bonds, among other activities. Bank accounting, on the other hand, involves the recording of these operations based on the latest standards and internal control measures, providing the necessary accounting information for economic management and participating in decision-making.
This book incorporates the essence of mature textbooks while integrating more insights from the authors' long-term teaching and banking practice. It emphasizes simulating the real environment of bank accounting and reflecting the practical application of accounting. In terms of chapter arrangement, it focuses on a progressive learning process. The design of the textbook highlights teaching objectives and provides review and reflection questions.