Financial Accounting Intermediate Accounting (Part 1) for the 21st Century Curriculum Textbook

Author: Xia Donglin
Publisher:
Publish Date: 2003-04-01
Features: To adapt to changes in the objective environment, China's higher accounting education has undergone continuous reform, directly led by the Ministry of Education. In December 1995, the former State Education Commission (now the Ministry of Education) issued a notice on implementing the "Teaching Content Reform and Curriculum System Reform Plan for Higher Humanities and Social Sciences Education Towards the 21st Century," requiring relevant universities to submit related research projects to the commission. In May 1996, after summarizing the projects submitted by universities and reviewing them with experts, the former commission issued a notice on the establishment of the "Teaching Content and Curriculum System Reform Plan for Economics and Law Education Towards the 21st Century" in October 1996, among which, the project related to accounting was determined as "Research and Practice on the Reform of Accounting Series Courses and Their Teaching Content." By the end of 1996, based on the project establishment notice issued by the Higher Education Department of the former State Education Commission, we formulated a research plan for the general report titled "Research on the Reform of Accounting Series Courses and Their Teaching Content Towards the 21st Century" and its nine sub-reports (originally planned for ten, but later reduced to nine due to the new professional catalog issued by the commission canceling the auditing major). We organized more than ten universities in the North to conduct surveys and research. After nearly two years of hard work, all universities completed their respective sub-reports well. This book is based on the fundamental concepts of financial accounting and first introduces the basic meanings of three main financial statements and their items to achieve a comprehensive understanding of financial accounting, helping students grasp the overall perspective of the confirmation and measurement of each accounting element. When explaining the content, this book strives to be concise and ( does not need translation). Based on fundamental accounting concepts and methods, this book takes China's accounting standards and accounting systems for joint-stock companies as the main body, combining international accounting principles and methods, reflecting China's latest financial new developments.