"Intermediate Financial Accounting" (4th Edition) Study Guide and Solutions Manual

Author: Shi Benren, Editor-in-Chief
Publisher:
Publish Date: 2005-10-01
Features: This book is a supplementary teaching material designed to accompany "Intermediate Financial Accounting" (4th Edition). It includes three parts: content summaries, discussion questions, and practice exercises for each chapter, along with answers to the exercises. It serves as an appropriate learning guide for instructors, students, and other readers. The book exhibits the following characteristics:
(1) Combination of Inheritance and Development. In this series of textbooks, we have fully inherited the advantages and features of the and stage teaching systems while making significant modifications to the teaching system and content. Some names of the textbooks have also been revised to better adapt to the new economic environment and meet students' demands for acquiring more knowledge.
(2) Independence and Compatibility between Accounting and Finance. With the growing maturity of China's capital market and the increasing standardization of corporate management, the role and significance of financial management have become increasingly prominent. The Ministry of Education has separated financial management from accounting, establishing it as a new major. This major is distinct from accounting as a discipline, with certain differences in teaching content, but the two share a degree of compatibility. Therefore, we have appropriately separated them in the design of the teaching system.
(3) Emphasis on Both Theory and Practice. Accounting and finance are disciplines of economic management science, with strong practicality. The textbooks clarify theoretical concepts while incorporating necessary examples and case-based teaching to cultivate students' practical skills.
(4) Integration of Localization and Internationalization. With China's entry into the WTO, the integration of China's economy into the global economic system is an irreversible trend. Accounting internationalization and management internationalization are also inevitable. This textbook system fully draws on international standards, absorbs the strengths of Western textbooks, and learns from effective foreign experiences and methods that can be applied. At the same time, we fully recognize the unique characteristics of Chinese accounting and financial management, which should be reflected in our textbooks to achieve a balance between localization and internationalization.