Construction Accounting

Author: Xu Jiafang
Publisher:
Publish Date: 2004-04-01
Features: This textbook is divided into three parts: the Financial Accounting Section, the Cost Accounting Section, and the Financial Accounting Report Section. The Financial Accounting Section primarily introduces the basic knowledge, accounting methods, and skills related to assets, liabilities, owner's equity, revenue, period costs, and profit in construction enterprise accounting; the Cost Accounting Section mainly covers the accounting content and methods for construction enterprises, including accrued and deferred expenses, auxiliary and production costs, and machinery operation costs; an overview and accounting methods for project cost accounting; the Financial Accounting Report Section focuses on the content and requirements of financial accounting reports, the preparation methods of accounting statements, and the financial situation statement. Additionally, it provides a preliminary introduction to the basic content and preparation methods of consolidated financial statements. This textbook is divided into three parts: the Financial Accounting Section, the Cost Accounting Section, and the Financial Accounting Report Section. The Financial Accounting Section primarily introduces the basic knowledge, accounting methods, and skills related to assets, liabilities, owner's equity, revenue, period costs, and profit in construction enterprise accounting; the Cost Accounting Section mainly covers the accounting content and methods for construction enterprises, including accrued and deferred expenses, auxiliary and production costs, and machinery operation costs; an overview and accounting methods for project cost accounting; the Financial Accounting Report Section focuses on the content and requirements of financial accounting reports, the preparation methods of accounting statements, and the financial situation statement. Additionally, it provides a preliminary introduction to the basic content and preparation methods of consolidated financial statements.