Financial Accounting (Applicable to Financial Accounting and Business Administration Majors)

Author: Liu Xibo
Publisher:
Publish Date: 2006-07-01
Features: This book mainly includes the following content: General Introduction, Monetary Funds, Accounts Receivable and Prepayments, Inventory, Investments, Fixed Assets, Intangible Assets and Other Assets, Liabilities, Borrowing Costs, Debt Restructuring, Owner's Equity, Revenue, Expenses, and Profit. It can be used as a teaching material for accounting majors in higher vocational and technical colleges, as well as for adult college accounting majors and practicing accountants for continuing education or self-study. This book is primarily based on the Accounting Law of the People's Republic of China, the Regulations on Enterprise Financial Accounting Reports, the Enterprise Accounting System, and the Enterprise Accounting Standards. During the writing process, it draws on the advantages of many similar textbooks. The book consists of 15 chapters, mainly covering: General Introduction, Monetary Funds, Accounts Receivable and Prepayments, Inventory, Investments, Fixed Assets, Intangible Assets and Other Assets, Liabilities, Borrowing Costs, Debt Restructuring, Owner's Equity, Revenue, Expenses, and Profit, Non-monetary Transactions, Financial Accounting Reports, and Accounting Adjustments. This book can primarily be used as a teaching material for accounting majors in higher vocational and technical colleges, as well as for adult college accounting majors and practicing accountants for continuing education or self-study.