北美會計入門

內容概要

《北美會計入門》形式獨特、內容簡明，行文流暢，通俗有趣。它采用英文為主、中文注釋的方式，將關鍵性內容用事例、圖例等形式給出，便于讀者在實戰(zhàn)中逐漸掌握會計學的基本知識和操作方法。本書根據當今美國大學《會計學原理》課程的教學目標，系統講述了會計循環(huán)的原理與方法、貨幣資金及其內部控制、應收款項、存貨、固定資產、無形資產、流動負債等會計處理程序與方法，強調會計方法的可理解性、可操作性及其經濟后果，強調各章之間及每章內部結構的邏輯性，幫助讀者正確理解會計，系統掌握會計基本程序與方法。
本書的每個章節(jié)均由數個“目標”構成，每個“目標”都要求讀者做一些事情，例如，判斷對錯、單項選擇、填空等。如同大多數學習經驗所表明的那樣，讀者在做的過程中學習、總結，并加深理解。
《北美會計入門》可以滿足國內高校開展會計雙語教學與全英語教學的需要，既適合會計學、財務學專業(yè)學生作為初級會計教材，也可作為金融學、管理學、經濟學各專業(yè)學生和相關領域實務工作者學習會計的參考教材。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 (經濟業(yè)務分析)
     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 (固定資產和無形資產)
     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 (流動負債和權益)
     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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