Financial Accounting Practice - Higher Vocational and College

Author: Zhang Lihua, edited by Xiong Fangzhen, deputy edited by Ding Yu, Song Baosheng, Cui Bei
Publisher:
Publishing Date: 2006-07-01
Features: "Financial Accounting Practice" is a textbook written for accounting and financial management majors in higher vocational and technical colleges. The main content includes basic theories of financial accounting, general principles of enterprise accounting, the accounting for various assets, liabilities, and owner's equity that reflect the factors affecting the financial position of the enterprise, the accounting for revenue, expenses, and profit that reflect the factors affecting the operational results of the enterprise, as well as the preparation of various financial accounting statements such as the balance sheet reflecting the financial position, the income statement reflecting the operational results, and the cash flow statement reflecting the changes in cash flow. The content is based on the "Accounting Law," the "Enterprise Accounting System," and various accounting standards. Theoretical instruction is designed to be sufficient for practical use, with a greater emphasis on practicality and operability, reflecting the characteristics of higher vocational and technical education. In addition to serving as a textbook for financial accounting majors, accounting informatization majors, and financial management majors in higher vocational and technical colleges, this book can also be used as a reference book for financial and accounting cadres in learning enterprise financial accounting.