Principles of Western Accounting

Author: Tu Fangmei Jing
Publisher:
Publish Date: 2005-08-01
Features: This book is compiled in response to the frequent demand for foreign-funded economic business activities that emerged after China's entry into the WTO. It is designed to meet the basic requirements and content of the "Principles of Western Accounting" course offered in accounting and business schools, aiming to introduce accounting theory and its practical applications. The main content includes the fundamental theories, accounting methods, financial statement preparation, and practical applications of financial accounting in U.S. enterprises. The book is written in English to meet the societal demand for versatile talents. Its key features are:
- Concise and easy-to-understand concepts and definitions;
- Focus on classic accounting theories and the practical application of corresponding standards;
- Carefully selected exercises to cultivate students' ability to analyze and solve real-world problems;
- An English-Chinese glossary that highlights frequently used professional terms for easy reference.
This book can be used as a teaching material for accounting majors in junior colleges, undergraduate universities, and universities; it can also serve as a self-study reference for accounting professionals, as well as a tutorial for those researching Western accounting theory and enhancing their international accounting practice skills.