Cost Accounting - (4th Edition)

Author: Yu Fusheng
Publisher:
Publish Date: 2006-03-01
Features: This book incorporates the practical experience of accounting work and accounting teaching in China, as well as the strengths of similar textbooks, primarily elaborating on the theory and methods of enterprise cost accounting and analysis. The features of this book are: (1) Starting from the generality of cost calculation methods, it takes the production process of a typical industrial enterprise as an example, while also summarizing the characteristics of cost accounting in other major industries. (2) Based on the Enterprise Accounting Standards, it explains various cost calculation methods using product manufacturing costs and period costs as the accounting content, while briefly introducing Western variable costing and standard costing. (3) It provides a detailed explanation of the system of cost statements, the preparation methods of cost statements, and the methods of analyzing cost statements.
Book Writing Features: 1. Revised according to the latest accounting standards. The fourth edition has been revised based on the latest financial and accounting regulations, ensuring timeliness and practicality, making the overall content and quality of the textbook more perfect. 2. The textbook layout is more refined. New pre-chapter outlines summarize key knowledge points, while post-chapter summaries, glossaries, and formulas help students reinforce their learning. Concise exercises and cases inspire students' thinking. 3. The student textbook is more enriched. Building on the improvements of the third edition's student textbook, it adds a self-assessment section, making it more practical and featuring classic exercises—a result of long-term frontline teaching experience and extensive question-setting expertise. 4. Accompanied by multimedia teaching software.