Accounting - New Edition (New Standards)

Author: Yu Guojie
Publisher:
Publish Date: 2007-02-01
Features: This book is strictly compiled according to the newly promulgated Enterprise Accounting Standards by the Ministry of Finance. It focuses on the analysis and management of each item in financial accounting statements. Every item not only introduces its basic accounting treatment methods but also provides specialized guidance on disclosure, analysis, and management. The book features a clear structure, concise yet comprehensive content, covering not only the fundamental principles of accounting and general corporate financial accounting but also the analysis of financial accounting statements. It aims to enable students to grasp the basic theories of accounting, master the fundamental methods of accounting, understand the meaning of accounting information, and develop the ability to analyze financial accounting statements through a relatively short learning period. The main contents of the book include: basic accounting procedures, monetary funds, accounts receivable and prepaid expenses, inventory, long-term equity investments, fixed assets, intangible assets and goodwill, current liabilities, long-term liabilities, owner's equity, revenue and expenses, profit, financial statement presentation, and financial statement analysis. This book is specifically written as a "Accounting" textbook for undergraduate students in economics and management majors and MBA students in business administration. It can also serve as a teaching material and reference book for adult undergraduate education, self-study for higher education, and for professional learning purposes among finance and accounting personnel.