Advanced Financial Accounting

Author: Cheng Jian
Publisher:
Publish Date: 2005-07-01
Features: This book is a teaching material for accounting majors in higher vocational and technical colleges. The entire book is divided into thirteen chapters, mainly including foreign currency transactions, debt restructuring, non-monetary transactions, leasing business, contingent liabilities, borrowing costs, changes in accounting policies and estimates, and correction of accounting errors, income tax accounting, cash flow statements, foreign currency financial statement translation, business combinations, accounting for price changes, and bankruptcy and liquidation accounting. Each transaction is accompanied by corresponding examples, and each chapter ends with review exercises for readers to consolidate their learning. This book can be used as a teaching material for accounting and related majors in higher vocational and technical colleges, as a training manual for practicing accountants, and as a reference book for business management personnel to improve their professional skills.