會(huì)計(jì)學(xué)原理

內(nèi)容概要

The goal of the International
Accounting Standards Board (IASB) is to have one set of
high-quality accounting standards which are uniformly used by
business firms all over the world. Thedream seems not so far from
being fulfilled because about 120 countries have already adopted
orconverged to international financial reporting standards (IFRS)
throughout the world. Thanks tothe rapid adoption of or convergence
toward the IFRSs, more and more accounting courses areoffered
across the countries to teach or accommodate the IFRSs. It is
timely to have anintroductory accounting book in English reflecting
the most updated conceptual base and principalguidance of the IFRSs
with key terminologies in Chinese.

作者簡(jiǎn)介

　　Xiaohui Qu is a Minjiang Distinguished Professor of Accounting at Xiamen University（China）. She holds a Ph.D. in accounting from Xiamen University.　Her research papers have been accepted by The AAA Annual Meeting， IAAER World Congress of Accounting Educators and Researchers.The Illinois International Accounting Symposium， Korean Accounting Association Annual International 　　Conference. The Asian-Pacific Conference on International Accounting Issues. etc. Most of recent papers by Professor Qu are measuring accounting standards convergence， examining converged standards’implementation， and compulsory institutional change and earnings conservatism. Professor Qu is also an author of many well- known accounting books in China including Advanced Financial Accounting，Contemporary Financial Accounting in China， and Research on Accounting Standards. She has served on numerous academic journals， such as being editorial advisor for Accounting Education:　An international journal （IAAERofficial journal）， editorial board member for China Accounting and FinanceReview， and founder and chief editor for Contemporary Accounting Review.She also served on Chinese Accounting Professors Association as a president.She has served as advisor for Chinese Accounting Standards Comrruttee. She has been the recipient of numerous outstanding papers or research awards from various accounting academic and government organizations such asAccounting Society of China. Fulbright Research Scholar Award of the states and award from the State Council of China.　　Soon Suk Yoon　is Samil （Price Waterhouse Coopers） istinguished　　Professor of Accounting at Chonnam National University （Korea）.He holds a Ph.D. in accounting from the University of Wisconsin Madison. Articles by Professor Yoon have appeared in the Journal of Business， Finance & Accounting， International Journal of Accounting， the Korean AccountingReview， the Korean Management Review， Asian-Paefie Journal of Accounting， and other international and Korean academic joumals. Most of the articles published by Professor Yoon are empirical ones examining earnings management practices and value-relevance of financial reporting in the stock markets. Some of his research papers also examined the relationship between corporate governance and financial reporting. Professor Yoon is also an author of many well-known accounting books in Korea including IFRS Intermediate Financial Accounting. He has served on numerous committees of the Korean Accounting Association， most notably as a president. He also has served as a board member at the Korean Accounting Standards Board for　　four years，He has been the recipients of numerous outstanding paper or research awards from various accounting academic organizations and from the university he is affiliated with.　　Hyo Jin Kim is an Assistant Professor of Accounting at eonju University （Korea）. She holds a Ph.D. in accounting from Chonnam National University. She won a Canadian Government supported Post-Doctoral Research Fellow and spent one year at York University in Toronto， doing research and teaching some accounting courses. Articles by Professor Kim have appeared in the Journal of International Finance and Economics， Academy of Accounting and Financial Studies Journal， the Korean Accountng Reuiew， the Korean Management Review， and other international and Korean academic journals. Most of the articles published by Professor Kim are empirical studies examining earnings management practices and value-relevance of financial reporting in the stock markets. Some of her research papers also empirically examined the relationship between corporate governance and financial reporting.　　She won a best dissertation award from the Korean Accounting Association in June 2008 and a best paper award from the Korean Accounting Information Association in November， 2008.

書籍目錄

Chapter1  INTRODUCTION TO FINANCIAL ACCOUNTING
  1.1  SCOPE AND PURPOSE OF FINANCIAL ACCOUNTING
  1.2  OTHER BRANCHES OF ACCOUNTING
  1.3  ACCOUNTING CAREER OPPORTUNITIES
  1.4  TYPES OF BUSINESS ENTITY
  1.5  BUSINESS ACTIVITIES
  1.6  UNDERLYING CONCEPTS OF FINANCIAL ACCOUNTING
  1.7  THE ACCOUNTING EQUATION
  QUESTIONS
  EXERCISES
Chapter2  FINANCIAL STATEMENTS
  2.1  INTRODUCTION
  2.2  CASH BASIS VERSUS ACCRUAL BASIS OF ACCOUNTING
  2.3  INCOME STATEMENT
  2.4  STATEMENT OF FINANCIAL POSITION
  2.5  CLASSIFIED FINANCIAL STATEMENTS
  QUESTIONS
  EXERCISES
Chapter3  RECORDING TRANSACTIONS
  3.1  INTRODUCTION
  3.2  ACCOUNTING CYCLE
  3.3  THE ACCOUNT
  3.4  TWO ACCOUNTING BOOKS: JOURNAL AND LEDGER
  3.5  CHART OF ACCOUNTS
  3.6  RECORDING TRANSACTIONS
  3.7  TRIAL BALANCE
  QUESTIONS
  EXERCISES
Chapter4  ADJUSTING AND CLOSING ENTRIES
  4.1  INTRODUCTION
  4.2  PREPAID EXPENSES
  4.3  UNEARNED REVENUES
  4.4  TWO WAYS OF RECORDING DEFERRALS
  4.5  ACCRUED EXPENSES
  4.6  ACCRUED REVENUES
  4.7  DEPRECIATION
  4.8  CLOSING ENTRIES
  4.9  POST-CLOSING TRIAL BALANCE
  QUESTIONS
  EXERCISES
Chapter5  PREPARATION OF FINANCIAL STATEMENTS
  5.1  INTRODUCTION
  5.2  WORKSHEET FOR A SERVICE FIRM
  5.3  PREPARATION OF FINANCIAL STATEMENTS
  5.4  AFTER THE FINANCIAL STATEMENTS ARE PREPARED
  QUESTIONS
  EXERCISES
Chapter6  ACCOUNTING FOR MERCHANDISING FIRMS
  6.1  INTRODUCTION
  6.2  INVENTORY RECORDING SYSTEM
  6.3  ACCOUNTING FOR THE PURCHASES OF MERCHANDISE
  6.4  ACCOUNTING FOR THE SALE OF MERCHANDISE
  6.5  ADJUSTING AND CLOSING ENTRIES FOR MERCHANDISING FIRMS
  6.6  WORKSHEET FOR MERCHANDISING FIRMS
  6.7  FINANCIAL STATEMENTS FOR MERCHANDISING FIRMS
  QUESTIONS
  EXERCISES
Chapter7  INTERNAL CONTROL AND CASH
  7.1  INTRODUCTION
  7.2  FRAUD
  7.3  INTERNAL CONTROL
  7.4  CASH CONTROLS
  7.5  BANK RECONCILIATION
  7.6  REPORTING CASH
  QUESTIONS
  EXERCISES
Chapter8  INVENTORIES
  8.1  INTRODUCTION
  8.2  DETERMINING THE OWNERSHIP OF GOODS
  8.3  COST-BASED INVENTORY VALUATION METHODS
  8.4  OTHER INVENTORY VALUATION METHODS
  QUESTIONS
  EXERCISES
Chapter9  RECEIVABLES AND PAYABLES
  9.1  INTRODUCTION
  9.2  TYPES OF RECEIVABLES AND PAYABLES
  9.3  RECOGNIZING AND VALUING ACCOUNTS RECEIVABLE
  9.4  METHODS OF ESTIMATING UNCOLLECTIBLE ACCOUNTS
  9.5  WRITE-OFF A CUSTOMER'S ACCOUNT
  9.6  SUBSEQUENT RECOVERY OF WRITTEN-OFF RECEIVABLES
  9.7  PROMISSORY NOTES
  9.8  DISCOUNTING A NOTE RECEIVABLE
  9.9  NOTES PAYABLE
  QUESTIONS
  EXERCISES
Chapter10  PLANT ASSETS AND INTANGIBLE ASSETS
  10.1  PLANT ASSETS
  10.2  DETERMING THE COST OF PLANT ASSETS
  10.3  EXPENDITURES DURING USEFUL LIFE
  10.4  DEPRECIATION
  10.5  MEASUREMENT AFTER RECOGNITION
  10.6  DISPOSAL OF PLANT ASSETS
  10.7  IMPAIRMENTS
  10.8  INTANGIBLE ASSETS
  10.9  ACCOUNTING FOR INTANGIBLE ASSETS
  QUESTIONS
  EXERCISES
Chapter11  LIABILITIES
  11.1  INTRODUCTION
  11.2  CURRENT LIABILITIES
  11.3  NON-CURRENT LIABILITIES
  11.4  BONDS PAYABLE
  11.5  PROVISION AND WARRANTY LIABILITIES
  QUESTIONS
  EXERCISES
Chapter12  SHAREHOLDERS' EQUITY
  12.1   INTRODUCTION
  12.2  TERMINOLOGY
  12.3  TYPES OF SHARES
  12.4  SHAREHOLDERS' EQUITY
  12.5  ISSUANCE OF SHARES
  12.6  TREASURY SHARES
  12.7  DIVIDENDS
  12.8  SHARE SPLIT
  12.9  RETAINED EARNINGS
  QUESTIONS
  EXERCISES
Chapter13  INVESTMENTS
  13.1  INTRODUCTION
  13.2  ACCOUNTING FOR INVESTMENTS IN DEBT SECURITIES
  13.3  ACCOUNTING FOR INVESTMENTS IN EQUITY SECURITIES
  13.4  VALUING AND REPORTING INVESTMENTS
  13.5  PRESENTATION OF INVESTMENTS IN THE FINANCIAL
  STATEMENTS
  QUESTIONS
  EXERCISES
Chapter14  STATEMENT OF CASH FLOWS
  14.1  THE PURPOSE OF THE STATEMENT OF CASH FLOWS
  14.2  CASH FLOWS BY ACTIVITIES
  14.3  TYPES OF CASH INFLOWS AND OUTFLOWS
  14.4  PREPARATION OF THE STATEMENT OF CASH FLOWS
  14.5  THE INDIRECT METHOD
  14.6  THE DIRECT METHOD
  QUESTIONS
  EXERCISES
Terminology

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