Intermediate Financial Accounting

Author: Shi Ping
Publisher:
Publish Date: 2005-07-01
Features: In the real economic life, people have long reached a consensus on the importance of accounting. As an economic calculation, an information system, and a management activity, "accounting did not fall from the sky, nor is it inherent in the human world. It was created based on the needs of management as production and other economic activities developed. People need accounting to help them record and calculate increasingly complex economic activities that can no longer be understood directly through observation and memory." Accounting information has also become an important resource for revealing a company's financial condition, calculating investment benefits, and guiding the allocation of social resources. Therefore, learning accounting knowledge, understanding accounting information, and the desire of business managers, investors, creditors, and government employees have become a common aspiration. To meet the teaching needs of higher education institutions and society, with the principles of clearly defining the target readers, relatively comprehensive basic theories, and relatively focused content explanation, the author, based on years of teaching and practical experience, combined with recent breakthroughs in accounting theory, strives to make this book novel in content, with prominent key points, comprehensive and systematic, and easy to understand.