會(huì)計(jì)學(xué)

內(nèi)容概要

　　《會(huì)計(jì)學(xué)》是為那些沒有會(huì)計(jì)知識(shí)背景的讀者學(xué)習(xí)會(huì)計(jì)學(xué)而編著的，全書概括論述了財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)中的一些基礎(chǔ)知識(shí)和基本理論問題，前10章主要闡述的是關(guān)于財(cái)務(wù)會(huì)計(jì)方面的論題；后5章主要闡述的是關(guān)于管理會(huì)計(jì)方面的內(nèi)容。全書的重點(diǎn)在于強(qiáng)調(diào)經(jīng)理人、投資者或其他的公司股東應(yīng)該如何使用公司財(cái)務(wù)報(bào)告，以便做出正確有效的經(jīng)營(yíng)決策。書中各章均安排了一些大公司的案例和“企業(yè)戰(zhàn)略”模塊，以作為論述的基礎(chǔ)與起點(diǎn)，以便讀者融會(huì)貫通，運(yùn)用最新的會(huì)計(jì)理論來更好地指導(dǎo)豐富多彩的商務(wù)實(shí)踐?！　　稌?huì)計(jì)學(xué)》可供金融、市場(chǎng)營(yíng)銷等非會(huì)計(jì)學(xué)專業(yè)本科生和MBA學(xué)生用做會(huì)計(jì)學(xué)教材。同時(shí)適合于那些從事貿(mào)易、金融、營(yíng)銷等領(lǐng)域的人士學(xué)習(xí)會(huì)計(jì)學(xué)使用。

作者簡(jiǎn)介

注釋 解說詞：陳毓圭 改編：葉陳剛 (美國(guó))Warren.C.S.Warren.C.S.，美國(guó)喬治亞大學(xué)會(huì)計(jì)學(xué)客座教授，曾執(zhí)教于衣阿華州立大學(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。wareen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。葉陳剛，管理學(xué)博士，對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)教授，會(huì)計(jì)研究所所長(zhǎng)，現(xiàn)在南開大學(xué)國(guó)際商學(xué)院做博士后研究。兼任中國(guó)會(huì)計(jì)學(xué)會(huì)理事，中國(guó)總會(huì)計(jì)師協(xié)會(huì)理事。陳毓圭，會(huì)計(jì)學(xué)博士，會(huì)計(jì)學(xué)教授，財(cái)政部財(cái)政科學(xué)研究所博士生導(dǎo)師，現(xiàn)任中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)秘書長(zhǎng)，兼任中國(guó)中青年財(cái)務(wù)成本研究會(huì)會(huì)長(zhǎng)。

書籍目錄

CHAPTER 1 The Role of Accounting in Business 3The Nature of Business 4Types of Businesses 4Forms of Business 5Business Strategies 6Value Chain of a Business 8Business Stakeholders 9Business Activities 10Financing Activities 11Investing Activities 12Operating Activities 12What Is Accounting and Its Role in Business 13Financial Statements 14Income Statement 15Retained Earnings Statement 16Balance Sheet 17Statement of Cash Flows 18Interrelationships among Financial Statements 20Accounting Concepts 21Business Entity Concept 21Cost Concept 21Going Concern Concept 22Matching Concept 22Objectivity Concept 22Unit of Measure Concept 23Adequate Disclosure Concept 23Accounting Period Concept 23Horizontal Analysis 24CHAPTER 2 The Cash Basis of Accounting 35Elements of an Accounting System 36Rules 36Framework 36Controls 37Cash and Accrual Bases of Accounting 37Using the Cash Basis of Accounting 38Using the Accrual Basis of Accounting 39Summary of Differences between the Cash and Accrual Bases of Accounting 39Using the Cash Basis for a Corporation's First Period of Operations 39Financial Statements for a Corporation's First Period of Operations 44Income Statement 46Retained Earnings Statement 46Balance Sheet 46Statement of Cash Flows 46Using the Cash Basis for the Second Period of Operations 47Advantages and Disadvantages of the Cash Basis 49Vertical Analysis 50CHAPTER 3 The Accrual Basis of Accounting 59The Accrual Basis of Accounting and the Matching Concept 60Using the Accrual Basis of Accounting for Family Health Caxe's November Transactions 62The Adjustment Process 66Deferrals and Accruals 67Adjustments for Family Health Care 68Financial Statements 73Interpreting Accrual and Cash Basis Income 77The Accounting Cycle 78Common-Size Financial Statements 79CHAPTER 4 Accounting for MerchandiseOperations 87Merchandise Operations 88Financial Statements for a Merchandising Business 89Multiple-Step Income Statement 90Single-Step Income Statement 93Retained Earnings Statement 94Balance Sheet 94Statement of Cash Flows 94Sales Transactions 96Cash Sales 96Sales on Account 97Sales Discounts 97Sales Returns and Allowances 99Purchase Transactions 100Purchase Discounts 100Purchase Returns and Allowances 101Transportation Costs and Sales Taxes 101Transportation Costs 101Sales Taxes 102Dual Nature of Merchandise Transactions 103Merchandise Shrinkage 105Gross Profit and Operating Profit Analysis 106CHAPTER 5 Internal Control and Cash 113Internal Control 114Objectives of Internal Control 114Elements of Internal Control 115Prevention and Detection of Employee Fraud 120Preventive Controls 120Detective Controls 121Risk Factors Relating to Employee Fraud 123Examples of Employee Fraud 124Cash Controls over Receipts and Payments 126Control of Cash Receipts 126Control of Cash Payments 128Bank Accounts 129Use of Bank Accounts 129Bank Statement 130Bank Accounts as a Control over Cash 130Bank Reconciliation 132Special-Purpose Cash Funds 135Financial Statement Reporting of Cash 135Cash Ratios 136Ratio of Cash Flow to Net Income 136Ratio of Cash toMonthly Cash Expenses 137CHAPTER 6 Receivables and Inventories 147Classification of Receivables 148Accounts Receivable 148Notes Receivable 148Other Receivables 149Uncollectible Receivables 149Estimating Uncollectible Receivables 150Sales Method 150……CHAPTER 7 Fixed Assets and IntangibleCHAPTER 8 Liabilities and Stockholders EquityCHAPTER 9 Financial Statement AnalysisCHAPTER l0 Accounting Systems for Manufacturing BusinessesCHAPTER 11 Cost Behavior and Cost-Volume-Profit AnalysisCHAPTER 12 Differential Analysis and Product PricingCHAPTER 13 Budgeting and Standard Cost SystemsCHAPTER 14 Performance Evaluation for Decentralized OperationsCHAPTER 15 Capital Investment Analysis

章節(jié)摘錄

版權(quán)頁：插圖：You are familiar with many large companies, such as General Motors, Barnes &Noble, and AT&T. You are also familiar with many local businesses, such as gas stations, grocery stores, and restaurants. You may work for one of these businesses.What do they have in common that identifies them as businesses？In general, a business is an organization in which basic resources （inputs）, such as materials and labor, are assembled and processed to provide goods or services （outputs） to customers,t Businesses come in all sizes, from a local coffee house to General Motors, which sells several billion dollars' worth of cars and trucks each year.The customers of a business are individuals or other businesses that purchase goods or services in exchange for money or other items of value. In contrast, a church is not a business because those who receive its services are not obligated to pay for them.The objective of most businesses is to maximize profits. Profit is the difference between the amounts received from customers for goods or services provided and the amounts paid for the inputs used to provide the gods or services. Some businesses operate with an objective other than to maximize profits. The objective of such not-for-profit businesses is to provide some benefit to society, such as medical research or conservation of natural resources. In other cases, governmental units such as cities operate water works or sewage treatment plants on a not-for-profit basis. Our focus in this text will be on businesses operated to earn a profit. However, many of the concepts and principles also apply to not-for-profit businesses.

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《會(huì)計(jì)學(xué)(英文)》為普通高等教育“十一五”國(guó)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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