Intermediate Financial Accounting - (Includes Exercise Manual)

Author: Cui Guanming, Editor-in-Chief
Publisher:
Publish Date: 2006-03-01
Features: "Intermediate Financial Accounting" is one of the series textbooks for modern distance education. This textbook is based on China's newly released accounting standards and accounting systems, taking into account international accounting practices, absorbing the essence of outstanding financial accounting textbooks from both domestic and foreign sources, and is written in line with the characteristics of distance education. During the writing process, attention is paid to the unity of basic theory and advanced concepts, striving to complement and coordinate with the content of related courses, and align with the positioning of talent cultivation in the process of distance education. The content of "Intermediate Financial Accounting" is divided into 12 chapters: Chapter 1 briefly introduces the concept and characteristics of financial accounting, basic accounting assumptions, accounting principles, and financial reporting elements; Chapters 2 to 7 introduce the accounting procedures and methods for current assets, long-term investments, fixed assets, intangible assets, and other assets, which is the key and difficult part of the entire book; Chapters 8 to 10 introduce the classification of liabilities and their accounting treatment methods, as well as the composition and content of owner's equity and their accounting treatment methods; Chapter 11 introduces the principles and accounting treatment methods for the recognition and measurement of revenue and expenses, the composition and transfer of profit, and the accounting treatment methods for income tax; Chapter 12 introduces the preparation methods of the balance sheet, income statement, and cash flow statement. The arrangement of the content system in this textbook highlights the characteristics of financial accounting, making it easier for students to understand and master the framework and method system of financial accounting."