Insurance Accounting (Version of University of International Business and Economics)

Author: Tao Cunwen (Compiler)
Publisher:
Publish Date: 2003-07-17
Features: This book primarily introduces the general theory of insurance accounting, business accounting for property insurance companies, business accounting for life insurance companies, business accounting for reinsurance companies, business accounting for export credit insurance, internal transactions and agency business accounting for insurance companies, investment business accounting for insurance companies, monetary fund accounting, fixed asset accounting, intangible asset accounting, and other asset accounting, as well as the annual financial statements of insurance companies. Based on economics, insurance, and accounting, this book explores the principles and methods of insurance accounting, the content and form of insurance accounting information, and the procedures and techniques for providing insurance accounting information. Therefore, in a certain sense, this textbook primarily serves to improve the management of insurance companies, enhance the level of insurance business decision-making, and increase the economic benefits of insurance companies in terms of methods and techniques. During the writing process of this book, emphasis was placed on the basic systems, methods, and techniques of insurance accounting in China, fully reflecting the research achievements of Chinese accounting theory and the reform achievements of insurance accounting practice, while also ensuring alignment with international insurance accounting practices. To better meet teaching and learning needs, a large number of exercises are provided after each chapter, with reference answers appended at the end of the book. This textbook is primarily intended as a teaching material for undergraduate students of relevant majors in various financial and economic institutions. It can also serve as a reference book for business professionals in insurance companies seeking further training and as a reference for self-study.