Financial Accounting

Author: Meng Yongfeng
Publisher:
Publish Date: 2003-07-01
Features: This book primarily elaborates on the basic theories and methods of financial accounting, based on the newly promulgated "Regulations on Enterprise Financial Accounting Reports" and "Enterprise Accounting System" by the state, and draws on international common practices. Guided by the objectives of financial accounting and centered on financial statements, it comprehensively and systematically explains the recognition, measurement, recording, and reporting of each accounting element. The book primarily discusses the basic theories and methods of financial accounting, oriented by the objectives of financial accounting and centered on financial statements, systematically elaborating on the recognition, measurement, recording, and reporting of accounting elements. After introducing the objectives, basic assumptions, accounting elements, and general principles of financial accounting in Chapter 1, the subsequent chapters generally expand on the basic elements of the balance sheet and income statement, ultimately concluding with financial accounting reports. This book is suitable for students majoring in finance and economics at universities and colleges, as well as accounting and financial personnel, managers, and researchers in various industries who are interested in accounting.