Cost Accounting (Yu Fusheng) Fourth Edition

Author: Yu Fusheng
Publisher:
Publish Date: 2006-03-01
Features: This book incorporates the practical experience of accounting work and accounting teaching in China, as well as the strengths of similar textbooks, primarily elaborating on the theories and methods of enterprise cost accounting and analysis. The features of this book are: (1) Starting from the generality of cost calculation methods, it takes the production process of a typical industrial enterprise as an example, while also summarizing the characteristics of cost accounting in other major industries. (2) Based on the Enterprise Accounting Standards, it explains various cost calculation methods with product manufacturing costs and period costs as the accounting content, while also briefly introducing Western variable costing and standard costing. (3) It provides a detailed explanation of the system of cost statements, the preparation methods of cost statements, and the methods of analyzing cost statements.
Book Writing Features: 1. Revised according to the new accounting standards. The fourth edition has been revised based on the new financial and accounting regulations, ensuring timeliness and practicality, making the overall content and quality of the textbook more refined. 2. The textbook format is more improved. New outlines of key knowledge before each chapter, summaries of each chapter, and terms and formulas after each chapter help students reinforce what they have learned, while concise exercises and cases inspire students' thinking. 3. The student textbook is more enriched. Building on the improvements of the third edition's student textbook, it adds a self-assessment section, making it more practical and featuring classic exercises, which are the result of long-term experience in frontline teaching and extensive question-setting experience. 4. Accompanied by multimedia teaching software.