Financial accounting

Author: Ju Ning
Publisher:
Publish Date: 2005-09-01
Features: This book primarily focuses on the accounting indicators required for the three major financial statements, namely the "Balance Sheet," "Cash Flow Statement," and "Income Statement." The book is divided into fifteen chapters, with the first chapter presenting the overall theoretical framework; chapters two to ten cover the accounting treatment of indicators within the statements; chapters eleven and twelve elaborate on the formation and analysis of the three major statements; and chapters thirteen to fifteen introduce special accounting issues involving the scope of basic statements that emerged during the early stages of China's economic reform process. During the writing process, the book draws on the teaching and practical experience of many accounting professionals and references a substantial number of financial accounting books. This book is primarily intended for undergraduate teaching in accounting programs at universities and colleges, as well as for economics and management majors. It can also serve as a preferred accounting book for self-study or reference by economic management personnel, accounting teachers, and accounting staff.