財(cái)務(wù)會(huì)計(jì)

內(nèi)容概要

本書在重點(diǎn)講解會(huì)計(jì)程序的同時(shí)，加強(qiáng)了對(duì)會(huì)計(jì)如何貢獻(xiàn)于有效管理的討論。全書圍繞會(huì)計(jì)系統(tǒng)和企業(yè)組織的關(guān)系，在闡述會(huì)計(jì)要素、會(huì)計(jì)等式、會(huì)計(jì)原則和會(huì)計(jì)循環(huán)的基礎(chǔ)上，強(qiáng)調(diào)會(huì)計(jì)控制的重要性，介紹了各項(xiàng)資產(chǎn)、負(fù)債和股東權(quán)益的業(yè)務(wù)處理和報(bào)告，以及相關(guān)的財(cái)務(wù)比率分析。本書將會(huì)計(jì)系統(tǒng)的介紹與企業(yè)業(yè)務(wù)活動(dòng)融合在一起，不乏現(xiàn)實(shí)企業(yè)的會(huì)計(jì)處理例證和財(cái)務(wù)分析，同時(shí)以圖表形式對(duì)企業(yè)業(yè)務(wù)活動(dòng)流程和財(cái)務(wù)會(huì)計(jì)專業(yè)概念進(jìn)行講解，深入淺出，便于讀者理解、循序漸進(jìn)地掌握會(huì)計(jì)的基本概念和方法。     本書非常適合作為大學(xué)本科“財(cái)務(wù)會(huì)計(jì)”課程教材使用。

作者簡介

Carl S.warren,美國喬治亞大學(xué)會(huì)計(jì)學(xué)客座教授，曾執(zhí)教于衣阿州立大學(xué)、密歇根州立大學(xué)和芝加哥大學(xué)。他在密歇根州立大學(xué)獲得博士學(xué)位。Warren教授執(zhí)教25余年，講授過會(huì)計(jì)學(xué)專業(yè)各種類型的課程，近期講授會(huì)計(jì)學(xué)原理和審計(jì)等課程。
　　James M.Reeve，美國田納西大學(xué)會(huì)計(jì)學(xué)教

書籍目錄

1.IntroductiontoAccountingandBusiness  NatureofaBusiness　　TypesofBusinesses　　TypesofBusinessOrganizations　　BusinessStrategies　　ValueChainofaBusiness　　BusinessStakeholders　TheRoleofAccountinginBusiness　BusinessEthics　ProfessionofAccounting　　PrivateAccounting　　PublicAccounting　　SpecializedAccountingFields　GenerallyAcceptedAccountingPrinciples　　BusinessEntityConcept　　TheCostConcept　Assets,Liabilities,andOwner'sEquity　BusinessTransactionsandtheAccountingEquation　　IncomeStatement　　StatementofOwner'sEquity　　BalanceSheet　　StatementofCashFlows　FinancialAnalysisandInterpretation2.AnalyzingTransactions　UsefulnessofanAccount　CharacteristicsofanAccount　AnalyzingandSummarizingTransactionsinAccounts　　TransactionsandBalanceSheetAccounts　　IncomeStatementAccounts　　WithdrawalsbytheOwner　　NormalBalancesofAccounts　IllustrationofAnalyzingandSummarizingTransactions　TrialBalance　DiscoveryandCorrectionofErrors　　DiscoveryofErrors　　CorrectionofErrors　FinancialAnalysisandInterpretation3.TheMatchingConceptandtheAdjustingProcess　TheMatchingConcept　NatureoftheAdjustingProcess　RecordingAdjustingEntries　　DeferredExpenses（PrepaidExpenses）　　DeferredRevenue（UnearnedRevenue）　　AccruedExpenses（AccruedLiabilities）　　AccruedRevenues（AccruedAssets）　　FixedAssets　SummaryofAdjustmentProcess　FinancialAnalysisandInterpretation4.CompletingtheAccountingCycle　AccountingCycle　WorkSheet　　UnadjustedTrialBalanceColumns　　AdjustmentsColumns　　AdjustedTrialBalanceColumns　　IncomeStatementandBalanceSheetColumns　FinancialStatements　　IncomeStatement　　StatementofOwner'sEquity　　BalanceSheet　AdjustingandClosingEntries　　JournalizingandPostingClosingEntries　　Post-ClosingTrialBalance　　FiscalYear　FinancialAnalysisandInterpretation　Appendix:ReversingEntries5.AccountingSystemsandInternalControls　BasicAccountingSystems　InternalControl　　ObjectivesofInternalControl　　ElementsofInternalControl　ManualAccountingSystems　　SubsidiaryLedgers　　SpecialJournals　　ManualAccountingSystem:TheRevenueandCollectionCycle　……6.AccountingforMerchandisingBusinesses7.Cash8.Receivables9.Inventories10.FixedAssetsandIntangibleAssets11.CurrentLiabilities12.Corporations:Organization,CapitalStockTransactions,andDividends13.AccountingforPartnershipsandLimitedLiabilityCorporations14.IncomeTaxes,UnusualIncomeItems,andInvestmentsinStocks15.BondsPayableandInvestmentsinBonds16.StatementofCashFlows17.FinancialStatementAnalysis

章節(jié)摘錄

版權(quán)頁：插圖：perceptions of the differentiated features may change. As a result, customers maynot be willing to continue to pay a premium price for the products. Over time, customers may also become better educated about the products and the value of the differentiated features. For example, IBM personal computers were once viewed asbeing clifferentiated on quality. However, as consumers have become bettereduc- ated and more  experienced with  personal computers,  Dell computers have alsobecome perceived as being of high quality.   A business may attempt to hnplement a combin,ation strategy that includeselements of both the Iow-cost and ciifferentiation strategies. That is, a businessmay attempt to develop a differentiated product at competitive, low-cost prices.For example, Andersen Wuiciows allows customers to design their own winclowsthrough the use of its proprietary manufacturing software. By using flexible man-ufacturing, Andersen Windows can produce a variety of windows in small quan-tities with a low or moderate cost. Thus, Andersen window.s sell at a higher pricethan standard Iow-cost windows but at a lower price than fully cu.stomized win-dows built on site.   A business may also attempt to implement different strategies for different mar-kets. For example, Toyota  segments the market for automobiles by offering theLexus to image- and quality-consaous buyers. To reinforce this unage, Toyota devel-oped a separate dealer network. At the same mne, Toyota offers a low-cost auto-mobile, the Echo, to price-sensitive buyers.

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《財(cái)務(wù)會(huì)計(jì)》是普通高等教育“十一五”國家級(jí)規(guī)劃教材?高等學(xué)校會(huì)計(jì)學(xué)類英文版教材之一。

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