Financial accounting application

Author: Wang Tielin
Publisher:
Publish Date: 2005-10-01
Features: This course is a core subject for accounting majors in vocational colleges and a foundational course for economics and management majors. The book is organized around the main economic activities of enterprises, comprehensively and systematically explaining the recognition, measurement, and accounting methods for each accounting element. The book is divided into 10 chapters, including General Introduction, Monetary Funds and Receivables Accounting, Inventory Accounting, Fixed Assets, Intangible Assets, and Other Assets Accounting, Liability Accounting, Owner's (Shareholders') Equity Accounting, Cost and Expense Accounting, Revenue, Profit, and Profit Distribution Accounting, as well as Financial Accounting Reports. The book is rich in content, concise in language, practical in focus, and innovative in intent. It is characterized by strong relevance, emphasis on standardized operations, and a foundation-based approach to application. This book can serve as a teaching resource for higher vocational colleges, higher colleges, adult universities, and related specialized fields, as well as a reference and training manual for professionals in the industry.