Intermediate Financial Accounting (including Exercise Manual)

Author: Cui Guanming, Editor-in-Chief
Publisher:
Publish Date: 2006-05-25
Features: "Intermediate Financial Accounting" is one of the series textbooks for modern distance education. This textbook is based on China's newly released enterprise accounting standards and accounting systems, while also taking into account international accounting practices. It incorporates the essence of outstanding financial accounting textbooks from both domestic and foreign sources and is written with the characteristics of distance education in mind. During the writing process, attention is paid to the unity of fundamental theories and advanced concepts, striving to complement and coordinate with the content of related courses, and align with the positioning of talent cultivation in the distance education process. The content of "Intermediate Financial Accounting" is divided into 12 chapters: Chapter 1 briefly introduces the concepts and characteristics of financial accounting, basic accounting assumptions, accounting principles, and financial reporting elements; Chapters 2 to 7 introduce the accounting procedures and methods for current assets, long-term investments, fixed assets, intangible assets, and other assets, which constitute the learning focus and difficulties of the entire book; Chapters 8 to 10 introduce the classification of liabilities and their accounting treatment methods, as well as the composition and content of owner's equity and their accounting treatment methods; Chapter 11 introduces the principles and accounting treatment methods for the recognition and measurement of revenue and expenses, the composition and transfer of profit, and the accounting treatment methods for income tax; Chapter 12 introduces the preparation methods for the balance sheet, income statement, and cash flow statement. This arrangement of the content structure highlights the characteristics of financial accounting, making it easier for students to understand and master the framework and method system of financial accounting."