Enterprise Financial Accounting

Author: Chen Kai
Publisher:
Publish Date: 2006-02-01
Features: Since the 21st century, the rapid development of economic globalization and integration has made accounting, as an internationally recognized commercial language, play an increasingly important role in this process. As a developing country with a high-speed economic growth, China should seize the opportunity to actively promote the internationalization of accounting and provide strong support for the country's economic development. This book elaborates on the basic theories and methods of financial accounting, with strong theoretical, practical, and applicability. To facilitate teaching, each chapter is marked with learning objectives and requirements; to facilitate learning, each chapter is accompanied by a summary and review questions or exercises. The book is divided into twelve chapters: the first chapter elaborates on the basic connotation of financial accounting, chapters two to seven elaborate on the connotation and accounting of asset elements, chapters eight to nine elaborate on the connotation and accounting of liabilities, the tenth chapter elaborates on the connotation and accounting of owner's equity, the eleventh chapter elaborates on the connotation and accounting of revenue, expenses, and profit, and the twelfth chapter elaborates on the connotation and preparation of financial accounting reports. The book comprehensively elaborates on the overview of financial accounting, monetary funds, accounts receivable and prepaid expenses, inventory, investments, fixed assets, intangible assets, and other assets.