Enterprise Financial Accounting

Author: Li Xiulian
Publisher:
Publish Date: 2005-08-01
Features: The writing of this book is based on relevant regulations, the "Accounting Standards for Business Enterprises," and the "Accounting System for Business Enterprises," fully emphasizing the combination of theory and practice. It not only systematically discusses the knowledge system of financial accounting but also comprehensively elaborates on the recognition, measurement, recording, and reporting of the six major accounting elements—assets, liabilities, owner's equity, revenues, expenses, and profits—based on China's latest accounting standards. The specific content includes:
- Elucidation of fundamental theories of financial accounting;
- Recognition and measurement of monetary funds, accounts receivable and payable, current assets, fixed assets, intangible assets, and owner's equity;
- Theories and methods of financial accounting report preparation, as well as relevant specific accounting standards.
Each chapter is followed by questions and exercises. This book can serve as a textbook for undergraduate students in accounting-related majors and also as a self-study reference for accounting professionals in enterprises.