Financial Accounting

Author: Yu Xiwen Wang Xiaofeng
Publisher:
Publish Date: 2002-07-01
Features: This book has several breakthroughs in its compilation:
1. The content of the object of financial accounting, the principles of accounting, the format and content of financial reports, and accounting notes are all arranged according to the new accounting system, highlighting the concept of "new."
2. The book unifies the accounting of various departments in the financial industry, accounting for all financial businesses, covering the entire financial industry. In addition to banks, insurance, securities, and trust, it also includes content rarely covered in previous textbooks, such as leasing and asset management, striving to encompass the business accounting of the entire financial industry, highlighting the concept of "comprehensive."
3. Based on unified accounting standards and systems, the book comprehensively introduces the basic theories, knowledge, and skills of financial accounting in China. It provides a detailed reflection of the basic operations and accounting treatments of industries such as banking, insurance, and securities. Additionally, it includes content on electronicization, reflecting the digitalization of finance.
Table of Contents:
I. General Theory
Learning Objectives:
1. Financial Institution System and Financial Accounting
2. Object and Characteristics of Financial Accounting
3. Accounting Principles of Financial Accounting
4. Organization of Financial Accounting Work
Exercises
II. Basic Accounting Methods
Learning Objectives:
1. Accounting Subjects
2. Accounting Methods
3. Accounting Vouchers
4. Accounting Ledgers and Financial Organization
Exercises
III. Accounting for Monetary Issue Operations
Learning Objectives:
1. Overview of Monetary Issue Operations
2. Accounting for the Preservation and Allocation of Issue Funds
3. Accounting for Monetary Issue and Monetary Collection
4. Accounting for Cash Handling
Exercises
IV. Accounting for Treasury Management Operations
Learning Objectives.