Intermediate Financial Accounting

Author: Qian Fengsheng
Publisher:
Publish Date: 2002-09-01
Features: Series of Accounting Textbooks by Shanghai University of Finance and Economics. This book is divided into 6 parts and 22 chapters. Part "Basic Concepts and Basic Theories" consists of 4 chapters, aiming to bridge the gap from basic accounting to financial accounting for readers. The first two chapters review and refresh the key content of Basic Accounting, then guide readers into the theoretical field of accounting. The third chapter explains the accounting cycle, and the fourth chapter discusses compound interest and annuities, primarily providing a foundation for the valuation of assets and liabilities in the future. Parts 2 to 5 sequentially discuss the six accounting elements: assets, liabilities, revenues, costs and expenses, profits, and owner's equity. The final part, the sixth, primarily focuses on financial statements and statement analysis.