Security Accounting

Author: Xu Shimin
Publisher:
Publish Date: 2006-11-01
Features: Currently, China's economic system reform is continuously deepening, bringing rare opportunities for the healthy, stable, and efficient development of the securities market. In recent years, many theoretical researchers and professionals have written and published specialized books on securities, focusing on introducing basic securities knowledge and theoretical research on securities markets, the history and current status of foreign securities markets, as well as the development and practice of China's securities market. However, there are relatively few works on the fundamental aspects of securities business—securities accounting. Textbooks on this subject are also scarce in colleges, universities, and vocational schools. With the expansion of the securities professional workforce and the growing demand for securities business development, this contradiction has become increasingly prominent. securities practitioners and relevant educators urgently need a comprehensive training textbook that introduces securities accounting in detail. This book primarily includes the following content: basic accounting methods for securities; accounting for monetary funds and securities settlement transactions; accounting for the main business operations of securities companies; accounting for liabilities and shareholders' equity, as well as annual financial statements; and the basic theories and operational practices of accounting business and supervision.