Property Accounting

Author: Li Min, Editor-in-Chief
Publisher:
Publish Date: 2005-06-01
Features: As a teaching material for vocational and technical education in the fields of financial accounting and property management, this book on "Property Accounting" is characterized by its novel content, emphasis on fundamentals, focus on application, practical orientation, and ease of self-study. The book serves as a guide based on the "Accounting Law of the People's Republic of China," the "Regulations on Corporate Financial Accounting Reports," the "Basic Work Norms of Accounting," as well as relevant accounting systems and standards. It strictly follows the requirements of the new corporate accounting system and related accounting standards for the recognition, measurement, recording, and reporting of various accounting elements. The book systematically introduces the basic content, fundamental knowledge, and basic theories of property accounting, providing a detailed explanation of the concepts and characteristics of property management and property accounting, the accounting elements and their composition, as well as the accounting accounts and their structures. It also offers an in-depth analysis of the basic theories and methods related to assets, liabilities, owner's equity, business operations, and financial statement preparation in property management companies. Through the combination of theory and practice in teaching and exercises, the book aims to lay a solid foundation in accounting for students.