Intermediate Financial Accounting

Author: Zhong Anshi
Publisher:
Publish Date: 2006-08-01
Features: The book contains a significant amount of accounting content. Currently, internationally, accounting is commonly divided into introductory, intermediate, and advanced accounting. Introductory accounting primarily explains the basic principles and methods of accounting. Intermediate accounting mainly elaborates on the accounting principles and methods for the general transactions and events of an accounting entity. Advanced accounting primarily explains the accounting principles and methods for the special or complex transactions and events of an accounting entity. However, whether it is introductory, intermediate, or advanced accounting, the content explained is primarily based on the theory and methods of financial accounting. The theory and methods of accounting are mainly and most importantly still the theory and methods of financial accounting. Whether it is international accounting standards, accounting standards from other countries, or China's accounting standards, they are essentially financial accounting standards. Therefore, although this book is titled Intermediate Financial Accounting, the main content it explains remains the basic theory and methods of financial accounting. As an important part of accounting, financial accounting is a financial information generation system based on accounting standards.