Intermediate Financial Accounting Practice

Author: Zhou Xiaocun
Publisher:
Publish Date: 2006-02-01
Features: This book is guided by the newly formulated "Talent Training Program for Accounting Majors in Higher Vocational Business Education" issued by the Ministry of Education, based on the newly released financial and economic regulations by the Ministry of Finance, and is structured around the main line of "Accounting Recognition - Accounting Measurement - Accounting Recording." It is also comprehensively designed in line with the teaching characteristics of higher vocational and technical colleges. The book is divided into 16 chapters, including: Introduction, Monetary Funds, Accounts Receivable and Prepayments, Inventory, Investments, Fixed Assets, Intangible Assets and Other Assets, Current Liabilities, Long-Term Liabilities, Owners' Equity, Revenue, Expenses, and Profit, Financial Accounting Reports, Debt Restructuring, Non-Monetary Transactions, Changes in Accounting Policies, Accounting Estimates, and Corrections of Accounting Errors, as well as Post-Balance Sheet Events, and more. The book features a clear structure and scientific organization. Each chapter begins with learning objectives and concludes with a summary. It is accompanied by exercises and solutions for synchronous practice, and electronic teaching materials are also provided. The book is characterized by its scientificity, practicality, and readability. It can serve as a teaching material for accounting majors in higher vocational and technical colleges and adult higher education, as a training manual, and also as a reference book for professionals engaged in accounting work.