Insurance Accounting

Author: Tao Cunwen
Publisher:
Publish Date: 2003-07-01
Features: This book primarily introduces the general principles of insurance accounting, business accounting for property insurance companies, business accounting for life insurance companies, business accounting for reinsurance companies, business accounting for export credit insurance, internal transactions and agency business accounting for insurance companies, investment business accounting for insurance companies, monetary fund accounting, fixed assets, intangible assets, and other asset accounting, owner's equity accounting, annual financial statements of insurance companies, and accounting reports of insurance companies. Based on economics, insurance, and accounting, this book explores the principles and methods of insurance accounting, the content and form of insurance accounting information, as well as the procedures and techniques for providing insurance accounting information. Therefore, to a certain extent, this textbook primarily serves to improve the management of insurance companies, enhance the level of insurance business decision-making, and increase the economic benefits of insurance companies in terms of methods and techniques. During the writing process of this book, emphasis was placed on the basic systems, methods, and techniques of insurance accounting in China, fully reflecting the research achievements of Chinese accounting theory and the reform achievements of insurance accounting practice, while also ensuring alignment with international insurance accounting practices. To better meet the needs of teaching and learning, this textbook is equipped with a large number of practice questions at the end of each chapter, and the reference answers to these questions are provided at the back of the book. This book is primarily intended as a teaching material for undergraduate students of relevant majors in various financial and economic institutions. At the same time, it can also serve as a reference book for business training for a wide range of practical workers in insurance companies, as well as for self-study purposes.