Financial Accounting (Third Edition)

Author: Yang Jiaxin, Editor-in-Chief
Publisher:
Publish Date: 2004-06-04
Features: Financial accounting is an important part of modern accounting. This book is based on the "Enterprise Accounting System" issued by the Ministry of Finance on December 29, 2000, and focuses on explaining the basic theories, knowledge, and methods of confirming, measuring, recording, and reporting the six major accounting elements—assets, liabilities, owner's equity, revenues, expenses, and profits—under the assumption of continuous operations. Chapter briefly introduces the basic concepts and theories of accounting, reviews the basic accounting knowledge already covered in the "Principles of Accounting" course, which is essential for studying the "Financial Accounting" course. Chapters 2 to 11 respectively introduce the confirmation, measurement, recording, and reporting of the six major accounting elements, as well as the corresponding accounting treatments. Later, Chapter 12 outlines the content and preparation methods of financial reports. This book emphasizes the combination of accounting theory and practice, with detailed and highly practical content. It can be used as a textbook for finance and accounting majors and management majors in higher education institutions, as well as a self-study reference for accounting personnel in enterprises.