Newly compiled corporate financial accounting

Author: Zhang Guojian
Publisher:
Publish Date: 2003-05-01
Features: As a teaching material for vocational and technical education, this book strives to highlight the characteristics and requirements of vocational and technical education. In line with the goal of cultivating applied technical talents for production, construction, management, and service, it adheres to the principles of strengthening fundamentals, emphasizing application, and enhancing the practical accounting skills of students. Closely tied to the actual practice of accounting, the book is based on the accounting methods and requirements stipulated in the newly promulgated Enterprise Accounting Standards by the Ministry of Finance, incorporating the latest research findings of China's financial accounting reforms. It systematically and comprehensively explains the principles, standards, and methods of financial accounting. The book covers the latest regulations and accounting practices in various aspects of financial accounting in China, including monetary funds, settlements, inventory, investments, fixed assets, intangible assets, current liabilities, long-term liabilities, owner's equity, revenue, expenses, and profit, as well as financial accounting reports. It includes numerous accounting case studies and provides summaries, review questions, and related exercises at the end of each chapter. The book is concise, practical, and focused, making it highly applicable for teaching and hands-on practice, thereby cultivating students' qualities and improving their accounting skills. It is suitable for use by faculty and students in financial and accounting programs at vocational and technical colleges, as well as serving as a training textbook for accounting personnel in enterprises.