Financial Accounting: Theory · Practice · Cases - (Revised Edition) (Third Edition)

Author: Zhang Weibin
Publisher:
Publish Date: 2005-01-01
Features: This book focuses on the development of China's conceptual framework and theoretical system of financial accounting, particularly the background and regulatory approach of the recently promulgated "Enterprise Accounting System" and related accounting standards, as well as the practical issues that have emerged since their implementation. It also highlights China's active participation in international accounting coordination and the trend of "continuous reform and keeping pace with the times," ensuring that the textbook content remains up-to-date. The book incorporates numerous typical cases emerging from accounting reform and development practices, combining the study of the conceptual framework, basic theories, and fundamental methods of financial accounting with case analysis to stimulate students' interest. A companion CAI teaching guide CD-ROM is provided to expand students' learning space, enabling them to absorb more information and engage in deeper reflection on the teaching content, which helps cultivate their ability to learn independently. The teaching guide CD-ROM that accompanies this book can also be used as a multimedia teaching aid for lectures. Its contents include: lecture notes, examples, cases, self-tests, reading materials (author's related papers), other resources (annual financial reports of several listed companies), and a Chinese-English glossary of accounting subjects.