Chuyên mục

Ảnh hoạt động
Ảnh-25-04-2022-15-img0 Ảnh-25-04-2022-14-img0 Ảnh-25-04-2022-14-img0 Ảnh-25-04-2022-14-img0 Ảnh-25-04-2022-14-img0 Ảnh-25-04-2022-14-img0 Ảnh-25-04-2022-14-img0 Ảnh-25-04-2022-14-img0 Ảnh-25-04-2022-14-img0 Hoisach20220

Tài liệu
Thứ ba, 26/01/2016 - 16:30

Fianancial Accounting (published 2013)

Vietnamese accounting system has been improved in consistence with themarket economy and globalization trend. Up to now, legal framework of accounting is basically perfect with accounting law – 2003, 26 accounting standarts and business accounting regulations.

With a view to meet students’ and other readers’ need to study financial accounting in English, The Academy of Finance has decided to write the syllabus “Fianancial Accounting’ in English. The syllabus in written on the newest Vietnamese legal regulations on financial accounting and international financial reporting standards.

The authors use moderm approach to write this book, beginning with basic issues of accounting: The concepts, principles and double antry. The more complex problems are presented the next parts to help students understand the contents and how to prepare the financial statements.

The book was written by lectures of the Accounting faculty, co-chaired by PhD Mai Ngoc Anh and MA Nguyen Thi My Trinh, including:

1.PhD Mai Ngoc Anh – Co chief author, writer of Part I

2.MA Nguyen Thi My Trinh - Co chief author, writer of Part II

3.MA Nguyen Thi Hong Van - Writer of Part III

4. MA Nguyen Thi Phuong Tuyen – Co writer of Part III

5. PhD Chuc Anh Tu - Co writer of Part II

6. PhD Nguyen Tuan Anh - Co writer of Part II

7. MA Bui Thi Hang - Co writer of Part I

8. MADo Lan Huong - Co writer of Part II, III

9. MA Vu Thuy Linh - Co writer of Part III

Table of contents

                                                                    Page

Preface

3

Part I. Overview of financial accounting

5

Chapter I. Fianancial Accounting

6

1.1. Accounting and types of accounting

7

1.2.Basic financial accounting concepts and principles

10

1.3. Accounting imformation users

19

1.4. Fianancial Accounting regulations

21

Chapters 2. Accounting equation, transactions and events

31

3.1. Accounting equation

32

2.2.Trasactions and events

32

Chapters 3. Double entry and accounting cycle

49

3.1. Double entry system

50

3.2. Accounting cycle

59

3.3. An illustration of accounting cycle

65

Part II – The balance sheet

81

Chapters 4. Introduction of the balance sheet

82

4.1. Balance sheet and its elements

83

4.2. Preparing the balance sheet

98

Chapters 5. Accounting for current assets

109

5.1. Accounting for cash and cash equivalents

110

5.2. Accounting for accounts receivables

114

5.3. Accounting for inventory

122

5.4. Accounting for prepaid expenses

134

Chapter 6. Accounting for non-current assets

141

6.1. Accounting for tangible fixed assets

142

6.2. Accounting for intangible fixed assets

161

Chapter 7. Accounting for liabilities

175

7.1. Types of liabilities

177

7.2. Accounting for liabilities

182

Part III. Income and cashflow statements

193

Chapter 8. Income statement

194

8.1. Introduction of income statement

195

8.2. Accounting for revenue and other income

201

8.3. . Accounting for cost of goods sold and expense

214

8.4. Closing entries

234

Chapter 9. Cash – flow statement

234

9.1. introduction of the cash – flow statement

244

9.2. Preparation of the cash – flow statement

249

Appendix

269

Reference

335

Số lần đọc: 3638
Trang chủ  |  Giới thiệu  |  Tin tức  |  Ảnh hoạt động  |  Hỏi đáp  |  Gửi yêu cầu  |  Trang TT HVTC
CỔNG THÔNG TIN ĐIỆN TỬ THƯ VIỆN
© Cơ quan chủ quản: Học viện Tài chính
Địa chỉ: Học viện Tài chính, Phường Đức Thắng, Quận Bắc Từ Liêm, Hà Nội
Điện thoại:
E-mail: thuvien@hvtc.edu.vn
Website: http://www.hvtc.edu.vn/thuvien
Phát triển bởi Công ty TNHH Phần mềm Hoàng Hà