北美會計入門

出版時間:2012-3  出版社:上海學(xué)林出版社  作者:王碧宏,邱月 主編  頁數(shù):206  

內(nèi)容概要

《北美會計入門》形式獨特、內(nèi)容簡明,行文流暢,通俗有趣。它采用英文為主、中文注釋的方式,將關(guān)鍵性內(nèi)容用事例、圖例等形式給出,便于讀者在實戰(zhàn)中逐漸掌握會計學(xué)的基本知識和操作方法。本書根據(jù)當(dāng)今美國大學(xué)《會計學(xué)原理》課程的教學(xué)目標(biāo),系統(tǒng)講述了會計循環(huán)的原理與方法、貨幣資金及其內(nèi)部控制、應(yīng)收款項、存貨、固定資產(chǎn)、無形資產(chǎn)、流動負(fù)債等會計處理程序與方法,強(qiáng)調(diào)會計方法的可理解性、可操作性及其經(jīng)濟(jì)后果,強(qiáng)調(diào)各章之間及每章內(nèi)部結(jié)構(gòu)的邏輯性,幫助讀者正確理解會計,系統(tǒng)掌握會計基本程序與方法。
本書的每個章節(jié)均由數(shù)個“目標(biāo)”構(gòu)成,每個“目標(biāo)”都要求讀者做一些事情,例如,判斷對錯、單項選擇、填空等。如同大多數(shù)學(xué)習(xí)經(jīng)驗所表明的那樣,讀者在做的過程中學(xué)習(xí)、總結(jié),并加深理解。
《北美會計入門》可以滿足國內(nèi)高校開展會計雙語教學(xué)與全英語教學(xué)的需要,既適合會計學(xué)、財務(wù)學(xué)專業(yè)學(xué)生作為初級會計教材,也可作為金融學(xué)、管理學(xué)、經(jīng)濟(jì)學(xué)各專業(yè)學(xué)生和相關(guān)領(lǐng)域?qū)崉?wù)工作者學(xué)習(xí)會計的參考教材。本書由王碧宏、邱月主編。

書籍目錄

Part One  Introduction to Accounting
Chapter One Welcome to the World of Accounting (會計學(xué)概述)
Goal 1 The Nature of Business, and the Role of Accounting
Goal 2 The Accounting Profession and Caree
Goal 3 The Accounting Equation
Goal 4 The Five Accounting Concepts
Goal 5 How Traactio Impact the Accounting Equation
Goal 5 The Four Financial Statements
Part Two The Accounting Cycle
Chapter Two Analysis of Traactio (經(jīng)濟(jì)業(yè)務(wù)分析)
Goal 1 T-Accounts
Goal 2 Accounts, Debits and Credits
Goal 3 The Journal
Goal 4 The General Ledger
Goal 5 The Trial Balance
Chapter Three Adjusting Process (調(diào)整過程)
Goal 1 The Periodicity Concept
Goal 2 The Matching Principle, Revenue/Expee Recognition,
Cash/Accrual Basis of Accounting
Goal 3 Nature of Accounts Requiring Adjustment
Goal 4 The Adjusting Process And Related Entries
Chapter Four Completing the Accounting Cycle (完全會計循環(huán))
Goal 1 The Adjusting Process
Goal 2 Preparation of Financial Statements
Goal 3 Worksheet Approach
Goal 4 The Accounting Cycle and Closing Process
Goal 5 Post-closing Trial Balance
Goal 6 Classified Balance Sheets
Part Three The Information of Accounts
Chapter Five Cash (現(xiàn)金)
Goal I Cash Composition
Goal 2 Cash Controls for Receipts and Payments
Goal 3 Reconciliation of Bank Accounts
Goal 4 The Petty Cash System
Chapter Six Inventory (存貨)
Goal 1 Inventory Costing Methods
Goal 2 The Periodic System for Valuing Inventory
Goal 3 The Perpetual System for Valuing Inventory
Goal 4 Lower of Cost or Market Method
Goal 5 Inventory Estimation Techniques
Chapter Seven Accounts Receivable (應(yīng)收款項)
Goal 1 Classification of Receivables
Goal 2 Uncollectible Receivables
Goal 3 Notes Receivable
Chapter Eight Fixed Assets and Intangible Assets (固定資產(chǎn)和無形資產(chǎn))
Goal 1 Nature of Fixed Assets
Goal 2 Three Depreciation Methods
Goal 3 Exchange and Disposal of Fixed Assets
Goal 4 Natural Resources
Goal 5 Intangible Assets
Chapter Nine Current Liabilities & Equity (流動負(fù)債和權(quán)益)
Goal 1 The Nature and Recording of Typical Current
Liabilities
Goal 2 Accounting for Notes Payable
Goal 3 Contingent Liabilities
Goal 4 Stockholde' Equity
Part Four Case: Accounting for Merchandising Business
Chapter Ten Accounting for Merchandising Business (商業(yè)企業(yè)會計)
Goal 1 The Merchandising Operation-Sales
Goal 2 The Merchandising Operation-Purchase
Goal 3 Enhancements of The Income Statement
Goal 4 Sample Chart of Accounts for a Small Company & a
Large Corporation

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