Financial accounting

Author: Bai Zhaoxiu
Publisher:
Publish Date: 2006-08-01
Features: "Financial Accounting" is a very important course for finance and economics majors, requiring mastery of its basic theories and methods, as well as emphasis on practical application. This book is based on theoretical knowledge learning, focuses on practical skill training, and aims to improve comprehensive qualities. While selecting foundational knowledge and basic skills for students' lifelong development, it also reflects the needs of social and student development. Additionally, this book fully considers the impact of the newly released "Enterprise Accounting Standards" in February 2006 on financial accounting. The entire book takes financial statements as the main thread, revolves around accounting elements (assets, liabilities, owner's equity, revenue, expenses, and profit), and concludes with financial accounting reports. It primarily introduces the basic concepts, theories, and methods of financial accounting, with a focus on practical operational skills. The theoretical content is kept concise, allowing teachers to organize teaching according to different objectives and leaving space for students to continue learning. Each chapter's learning objectives help students clearly understand the content and standards of each chapter; the chapter summary and review questions and exercises assist students in reviewing the content and key points of each chapter; and the skill training helps students consolidate the basic skills they have learned.