Financial accounting

Author: Wu Yulin
Publisher:
Publish Date: 2004-06-01
Features: This book focuses on clarifying the fundamental theories, knowledge, and methods for the identification, measurement, recording, calculation, and reporting of basic accounting elements under the condition of continuous business operations. The main content includes the accounting for monetary funds, accounts receivable and advances, inventory, investments in others, fixed assets, intangible assets and other long-term assets, current liabilities, long-term liabilities, owner's equity, the accounting for expenses and cost calculation, profit and income tax accounting, financial statements, and consolidated financial statements. Each chapter is accompanied by review questions and exercises, and teachers can selectively assign homework. During the writing process, this book considers both the requirements of the unified accounting system and the new spirit of deepening the reform of the accounting system, making the content fresh and innovative. It strives to connect theory with practice, closely align with business realities, and emphasizes practicality. By highlighting key and difficult points and using specific cases, the book aims to explain concepts in an easy-to-understand and accessible manner, enhancing its operationality. This book can serve as a teaching material for higher vocational and college economic management majors, as well as for adult education programs in various fields, accounting personnel training, and self-study purposes.