Western Financial Accounting Tutorial

Author: Wang Wenjun
Publisher:
Publish Date: 2006-03-01
Features: The book is divided into six major parts and twenty-three chapters. Part I is Basic Theory, including chapters on basic accounting concepts, basic accounting equation and double-entry bookkeeping, business transaction analysis and accounting cycle, and the structure of accounting systems and internal control systems. Part II is Accounting Practice, including chapters on the accounting for commodity sales, the accounting for commodity purchases, the accounting and control of commodity allocation and circulation expenses, cash and short-term securities investments, accounts receivable and notes receivable, commodity inventory, fixed assets, securities investments, current liabilities, long-term liabilities, and bonds payable. Part III is the Legal Organization of Enterprises, including chapters on the accounting for partnerships, the owner's equity of corporate organizations, and the profits and their distribution in corporate organizations. Part IV is Financial Statements, including chapters on the preparation and analysis of financial statements, cash flow and cash flow analysis, branch accounting and consolidated financial statements. Part V is Business Mergers and Bankruptcy, including chapters on the accounting for business mergers and the accounting for business bankruptcies. Part VI is Inflation Accounting, consisting of only one chapter. The book is divided into six major parts and twenty-three chapters. Part I is Basic Theory, including accounting basic concepts, basic accounting equation and double-entry bookkeeping, business transaction analysis and accounting cycle, and accounting...