Accounting Topics (Second Edition)

Author: Li Jiangping
Publisher:
Publish Date: 2005-08-01
Features: To facilitate the teaching of accounting special topics courses, based on years of teaching experience, we have compiled this book, "Accounting Special Topics," as one of the Lixin Accounting Series textbooks. While reviewing the original content, we have added three parts: first, teaching cases; second, review questions and exercises; and third, reference answers for exercises. This book has the following characteristics: first, the content selection is highly targeted, covering financial accounting issues in major special industries and special matters, such as debt restructuring, non-monetary transactions, contingent events, leases, consolidated financial statements, related party relationships and transactions, and post-balance sheet events. Second, the content selection is relatively stable, as China's accounting theory and practice are still in a period of transformation and have not yet reached maturity. With the rapid development of the economy, accounting systems will be adjusted accordingly. The content selected in this book has become relatively stable through the development of the past decade or so. Third, the content selection is operationally feasible, fully elaborating on basic accounting theories and methods while particularly emphasizing practical operability, and integrating typical cases from practice. This book can be used as a teaching material for finance and economics majors in higher vocational colleges, as well as a training manual for accounting professionals and as a reference for financial and accounting personnel engaged in accounting practice.