Study Guide for Financial Accounting

Author: Gai Di, Editor-in-Chief
Publisher:
Publish Date: 2004-01-01
Features: This course is primarily based on the Enterprise Accounting Standards, Enterprise Accounting System, and relevant regulations promulgated by the Ministry of Finance, following the conceptual framework of financial accounting. It mainly explains the recognition, measurement, recording, and financial reporting of various financial accounting elements such as assets, liabilities, owner's equity, revenue, expenses, and profit. Through this course, students not only acquire professional theories, methods, and skills in financial accounting but also develop their way of thinking, professional judgment, and ethical awareness as accountants, laying a solid foundation for subsequent courses. "The purpose of school accounting education is not to train students to become professionals upon graduation but to cultivate the qualities they should possess to become professionals in the future." This course should strive to achieve this goal.