Accounting-(Fifth Edition)

Author: Zhang Qiluan, Li Yanxi, Liu Yanping
Publisher:
Publish Date: 2006-07-01
Features: The book focuses on introducing fundamental theories and methods of accounting, aiming to expand the mindset and skills of managers in utilizing accounting information. Given the limited credits for accounting courses, we attempt to integrate financial accounting and management accounting. Chapters 1 and 9 cover financial accounting, while Chapters 10 to 12 focus on management accounting. Since non-professionals are primarily interested in financial statement analysis, after introducing basic accounting in Chapter 1, we follow up with financial statement analysis in Chapter 2. Even with only 15 class hours, teaching these two chapters will enable management personnel to grasp the essential content of accounting. For courses with more hours, Chapters 10 to 12 on management accounting and Chapters 3 to 9 on intermediate financial accounting can be taught sequentially. To facilitate teaching organization, each chapter includes review questions and exercises, and most chapters also feature case studies. Additionally, the book provides 13 Western accounting cases for discussion and mastery of the learned fundamentals.