Commercial Bank Accounting Financial Institution Accounting Series

Author: Wang Yunping, Li Xiaomei (editors)
Publisher:
Publish Date: 2004-08-01
Features: Commercial banks, as an important component of China's financial system, are one of the main roles in financial enterprises. The choice of accounting methods and the quality of accounting have a profound impact. They are also the primary subjects of the newly issued Financial Enterprise Accounting System. Commercial Bank Accounting is written in conjunction with the new system and the actual accounting practices of commercial banks, designed for professional teaching in financial institutions and learning use by bank employees. The book primarily introduces the basic accounting methods of commercial banks and the accounting treatment methods for various main business activities. The basic accounting methods focus on the overall structure and operational mechanisms of the bank's accounting system. The accounting for various business activities includes the main assets and liabilities of commercial banks, as well as intermediation services, such as deposits, loans, social payment settlements, foreign exchange, interbank transactions, and financial enterprise transactions. Additionally, the book covers topics such as the bank's foreign investments, profit and loss accounting, financial reporting, and financial analysis. The book mainly references the new Financial Enterprise Accounting System and provides specific procedures for many business processes, aiming to be both comprehensive and accessible. It offers a certain theoretical depth and practical operational guidance.