Financial Accounting: 21st Century Vocational and Technical College Accounting Program Planning Textbook

Author: Hu Chengde
Publisher:
Publish Date: 2005-08-01
Features: This book is based on the new Enterprise Accounting System and specific standards, systematically introducing the fundamental theories of financial accounting, accounting methods for various types of economic activities in industrial enterprises, and the preparation methods of the three major financial statements. Among them, the accounting for various types of economic activities primarily includes the accounting for monetary funds and foreign currency transactions, the accounting for accounts receivable and prepaid expenses, the accounting for inventory, the accounting for investments, the accounting for fixed assets, the accounting for intangible assets and other assets, the accounting for asset impairment allowances, the accounting for current liabilities, the accounting for long-term liabilities, the accounting for owner's equity, the accounting for revenue, expenses, and profit, as well as the accounting for special transactions. The book is also accompanied by practical training guides and exercise sets, which can be used as teaching materials for the Financial Accounting course in vocational and technical colleges for accounting majors. Additionally, they can serve as self-study, reference, and training resources for finance and accounting professionals.