Intermediate Financial Accounting

Author: Zuo Heping / Wang Hongying (editors)
Publisher:
Publish Date: 2005-06-01
Features: As one of the core course textbooks for accounting majors in general universities, this book primarily focuses on explaining financial accounting theory and accounting methods, making it highly practical as a teaching material for finance-related disciplines. The main features of this book are: concise theory, emphasis on application, up-to-date content, and suitability for the needs of various learners. The accounting discipline is a complete system. To reflect the interrelated and integrated nature of accounting courses, as well as their logical progression and connection, we have carefully arranged the content in this book between the Basic Accounting, Intermediate Financial Accounting, and Advanced Financial Accounting courses; between accounting theory teaching and the cultivation of accounting operational skills; between Cost Accounting, Management Accounting, and Financial Management; and between these courses and Statistics, in accordance with teaching principles, ensuring a well-coordinated and balanced structure. During the writing process, we strive to maintain a rigorous structure and a strong connection between theory and practice. To facilitate learning, review questions are provided at the end of each chapter, and a companion book titled "Accounting Simulation Experiment" is available. We will also release lecture slides equipped with answers to the review questions, to help readers consolidate their knowledge and assist teachers in instruction.