内容简介
本书采用英文编写，基于国际财务报告准则的要求，涵盖会计学的基本理论、基本方法和基本操作技能等内容。全书共分12章，分别从会计基础概述、企业账务处理程序、企业主要经济业务核算、存货成本计算、主要会计科目账务处理原则、账目调整程序、内部控制和财务会计报告等方面进行详细的理论分析与评述。每章都突出强调重点和难点，并将实际工作中可能出现的与会计基本理论相联系的各种经济业务内容展示于本书，在传授会计基础理论的同时，从开放国际观的角度提高学生对会计实务的认识。
展开全文
- 封面
- 扉页
- 版权页
- PREFACE
- Contents
- CHAPTER1 OVERVIEW OF ACCOUNTING
- Chapter Outlines
- Learning Objectives
- 1.1 Introduction to Accounting
- 1.2 Forms of Business Organizations
- 1.3 Underlying Assumptions of Accounting
- 1.4 Cash-Basis versus Accrual-Basis Accounting
- 1.5 The Elements of Financial Statements
- 1.6 The Accounting Equation
- Transaction Analysis
- Exercises
- CHAPTER2 FINANCIAL STATEMENTS
- Chapter Outlines
- Learning Objectives
- 2.1 Purpose of Financial Statements
- 2.2 Basic Financial Statements
- 2.3 Income Statement
- 2.4 Statement of Financial Position
- 2.5 Statement of Changes in Equity
- 2.6 Interrelationships among Financial Statements
- Exercises
- CHAPTER3 ANALYZING AND RECORDING TRANSACTIONS
- Chapter Outlines
- Learning Objectives
- 3.1 What Is an Account?
- 3.2 Chart of Accounts
- 3.3 Double-Entry Accounting
- 3.4 Journals and Ledgers
- 3.5 Recording Business Transactions
- 3.6 Preparinga Trial Balance
- Exercises
- CHAPTER4 ADJUSTING ENTRIES
- Chapter Outlines
- Learning Objectives
- 4.1 The Need for Adjusting Entries
- 4.2 Classification of Adjusting Entries
- 4.3 Prepaid Expenses
- 4.4 Depreciation Expense
- 4.5 Unearned Revenues
- 4.6 Accrued Expenses
- 4.7 Accrued Revenues
- Exercises
- CHAPTER5 COMPLETING THE ACCOUNTING CYCLE
- Chapter Outlines
- Learning Objectives
- 5.1 Steps of the Accounting Cycle
- 5.2 Steps in Preparing a Worksheet for a Service Firm
- 5.3 Preparation of Financial Statements
- 5.4 Recording Closing Entries
- 5.5 Preparing a Post-Closing Trial Balance
- Exercises
- CHAPTER6 ACCOUNTING FOR MERCHANDISING BUSINESS
- Chapter Outlines
- Learning Objectives
- 6.1 Types of Businesses
- 6.2 Merchandising Operations
- 6.3 Two Systems to Account for Inventory:Perpetual and Periodic
- 6.4 Recording Transactions for Purchases
- 6.5 Recording Transactions for Sale
- 6.6 Adjusting and Closing Entries for Merchandising Business
- 6.7 Preparing Financial Statements for a Merchandising Business
- Exercises
- CHAPTER7 VALUATION OF INVENTORIES
- Chapter Outlines
- Learning Objectives
- 7.1 Types of Inventories for Manufacturing Businesses
- 7.2 Inventory Costing Methods
- 7.3 Comparison of Inventory Costing Methods
- 7.4 Applying the Lower of Cost or Market Rule to Inventory
- 7.5 Inventory Estimation Methods
- Exercises
- CHAPTER8 SAFEGUARDING CASH
- Chapter Outlines
- Learning Objectives
- 8.1 Cash Defined
- 8.2 Cash Controls over Receipts and Payments
- 8.3 Operation of the Petty Cash Fund
- 8.4 Preparation of Bank Reconciliation
- Exercises
- CHAPTER9 ACCOUNTING FOR RECEIVABLES
- Chapter Outlines
- Learning Objectives
- 9.1 An Introduction to Receivables
- 9.2 Two Methods of Accounting for Bad Debts
- 9.3 Estimating Doubtful Debts under the Allowance Method
- 9.4 Write-off Bad Debts
- 9.5 Notes Receivables
- Exercises
- CHAPTER10 FIXED ASSETS AND INTANGIBLE ASSETS
- Chapter Outlines
- Learning Objectives
- 10.1 An Overview of Fixed Assets
- 10.2 Determining the Cost of Fixed Assets
- 10.3 The Depreciation Concepts
- 10.4 Derecognition of Fixed Assets
- 10.5 Impairment of Fixed Assets
- Exercises
- CHAPTER11 CURRENT LIABILITIES
- Chapter Outlines
- Learning Objectives
- 11.1 Liabilities Defined and Classified
- 11.2 Current Liabilities
- 11.3 Provisions and Contingent Liabilities
- Exercises
- CHAPTER12 SHAREHOLDERS' EQUITY
- Chapter Outlines
- Learning Objectives
- 12.1 Types of Companies
- 12.2 How to Launch a Corporation
- 12.3 Main Categories of Shareholders' Equity
- 12.4 Different Forms of Shares and Stock Market Indexes
- 12.5 Issuing Shares
- 12.6 Accounting for Treasury Shares
- 12.7 Retained Earnings
- 12.8 Accounting for Cash Dividends
- 12.9 Accounting for Share Dividends
- 12.10 Share Split
- Exercises
展开全部
版权信息
出版社：立信会计出版社
出版时间：2022
作者：王梦诺
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出版时间：2022
作者：王梦诺
温馨提示：
1.本电子书已获得正版授权，由出版社通过知传链发行。
2.该电子书为虚拟物品，付费之后概不接收任何理由退款。电子书内容仅支持在线阅读，不支持下载。
3.您在本站购买的阅读使用权仅限于您本人阅读使用，您不得/不能给任何第三方使用，由此造成的一切相关后果本平台保留向您追偿索赔的权利！版权所有，后果自负！
得书感谢您对《会计学原理（英文版）》关注和支持，如本书内容有不良信息或侵权等情形的，请联系本网站。
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