Financial Accounting

Author: Guo Huiyun
Publisher:
Publish Date: 2003-08-01
Features: A brand-new century is approaching us. To meet the challenges of the knowledge economy era, fulfill the requirements for updating accounting knowledge, and meet the needs of university teaching, we have added the content of newly issued specific accounting standards to the original "Enterprise Financial Accounting" published by the former Southwest University of Finance and Economics Press. We have also supplemented some specific examples and common business practices in actual work, and compiled this textbook. This textbook is suitable for the teaching needs of financial accounting at junior colleges of finance and economics. Its features are "new, comprehensive, and easy to understand":
The "new" refers to the content being closely aligned with the "Enterprise Accounting Standards" issued by the Ministry of Finance, specific accounting standards, and current financial accounting systems and tax regulations for accounting treatment, making it highly practical with policy changes;
The "comprehensive" means the content primarily focuses on the financial accounting of industrial and manufacturing enterprises while also introducing the main business content of commercial circulation enterprises. Additionally, some common accounting practices of enterprises, such as non-monetary transactions and housing turnover funds, have been supplemented, covering a broad scope with wide application;
The "easy to understand" means it is simple and accessible, emphasizing practical application with clear explanations, making it convenient for self-study and operational use.