Financial Accounting: Theory, Practice, and Cases

Author: Zhang Weibin
Publisher:
Publish Date: 2005-01-01
Features: This book focuses on the development of China's conceptual framework and theoretical system of financial accounting, particularly the background and regulatory approach of the "Enterprise Accounting System" and related accounting standards issued in recent years, as well as the practical issues that have emerged since their implementation. It also highlights China's active participation in international accounting coordination and the trend of continuous reform and adaptation to keep the teaching material up-to-date. The book incorporates numerous case studies emerging from accounting reform and development practices, integrating the learning of the conceptual framework, basic theories, and fundamental methods of financial accounting with case analysis to stimulate students' interest. A companion CAI teaching guide CD-ROM is provided to expand students' learning space, allowing them to absorb more information and engage in deeper reflection on the content, thereby fostering their ability to learn independently. The teaching guide CD-ROM can also be used as a multimedia teaching aid for lectures. Its contents include: lecture notes, examples, cases, self-tests, reading materials (author's related papers), additional resources (annual financial reports of several listed companies), and a Chinese-English glossary of accounting subjects.