Real Estate Development Enterprise Accounting

Author: Wang Mingji
Publisher:
Publish Date: 2006-08-01
Features: This book is based on the unified "Enterprise Accounting System" promulgated in 2001, the "Enterprise Accounting Standards" that have been issued, and relevant accounting regulations, combining the characteristics of management and accounting in real estate development enterprises. The book emphasizes practicality, providing examples to explain difficult content and issues. For the discussion of accounting theory and accounting practices, it follows the principle of starting with the easy and gradually progressing to the difficult, making the content accessible and easy to understand. This enables readers to gain a comprehensive and accurate understanding and mastery of real estate accounting knowledge and methods. Special emphasis is placed on the accounting management and calculation methods of inventory, revenue, and cost and expenses in real estate development enterprises. This book can serve as a professional textbook for undergraduate students majoring in real estate management, engineering management, property management, civil construction, enterprise management, and financial management, as well as a reference book and training manual for those working in real estate management and related fields. The book is divided into twelve chapters. Chapter 1 systematically introduces the concept, characteristics, objects, and tasks of real estate development enterprise accounting, as well as the basic assumptions and general principles of accounting, the setting of accounting subjects, and the organization of accounting work in real estate development enterprises. Chapters 2 to 11 mainly introduce the accounting for the accounting elements of real estate development enterprises, while Chapter 12 focuses on the preparation of accounting reports for real estate development enterprises.