Accounting Topics (Second Edition)

Author: Li Jiangping, Editor-in-Chief
Publisher:
Publish Date: 2005-08-01
Features: To facilitate the teaching of accounting special topics courses, based on years of teaching experience, we have compiled this "Accounting Special Topics" as one of the Lixin Accounting Series textbooks. While reviewing the original content, we have added three sections: first, teaching cases; second, review questions and exercises; and third, reference answers for exercises. This book has the following characteristics: first, the content selection is highly targeted, including financial accounting issues of major special industries and special matters, such as debt restructuring, non-monetary transactions, contingent liabilities, leases, consolidated financial statements, related party relationships and transactions, and post-balance sheet events. Second, the content selection is relatively stable, as China's accounting theory and practice are still in a period of transformation and have not yet reached maturity. With the rapid development of the economy, accounting systems will be adjusted in a timely manner. The content selected in this book has become relatively mature through the development of the past decade or so. Third, the content selection is highly operational, fully elaborating on basic accounting theories and methods while particularly emphasizing practical operability, and integrating typical cases from practice. This book can be used as a teaching material for finance and economics majors in higher vocational colleges, as well as a reference book for accounting professional training and for accountants engaged in accounting practice.