Financial Accounting

Author: Li Baosheng (Editor-in-Chief)
Publisher:
Publish Date: 2004-08-01
Features: Since financial accounting is the discipline most closely related to the accounting information reported by enterprises, as well as the one most influenced by accounting laws, accounting standards, and accounting systems, the textbook is based on the newly revised "Accounting Law of the People's Republic of China," "Accounting Standards for Business Enterprises," and "Accounting Systems for Business Enterprises." It pays attention to incorporating the latest achievements and requirements of reforms, featuring strong alignment with the latest issued standards and systems. This textbook comprehensively elaborates on the basic theories and methods of financial accounting, demonstrating strong theoretical depth, practicality, and operability. To facilitate learning, each chapter is followed by a summary, review questions, and exercises to help readers understand, master, and apply the knowledge they have learned. This book can be used as a teaching material for financial accounting courses in accounting programs at universities and colleges, as well as for other economics and management-related disciplines. It is also suitable for economic management personnel and accounting practitioners for self-study or reference purposes.