Construction Enterprise Accounting (Higher Vocational and College Planning Textbook)

Author: Xu Jiafang
Publisher:
Publishing Time: Not available
Features: This textbook is divided into three parts: Financial Accounting, Cost Accounting, and Financial Accounting Reports. Part I is "Financial Accounting," which primarily introduces the basic knowledge, accounting methods, and skills of assets, liabilities, owner's equity, revenue, period costs, and profit in construction accounting. Part II is "Cost Accounting," which primarily introduces the accounting content and methods of accruals and deferrals, auxiliary and production costs, and mechanical operation costs in construction enterprises. It also covers an overview and methods of engineering cost accounting. Part III is "Financial Accounting Reports," which primarily introduces the content and requirements of financial accounting reports, the preparation methods of accounting statements, and financial situation statements. Additionally, it provides a preliminary introduction to the basic content and preparation methods of consolidated financial statements.