會計學(xué)原理

內(nèi)容概要

　　《高等學(xué)?！笆晃濉币?guī)劃教材：會計學(xué)原理》為使高等院校的學(xué)生及會計實務(wù)工作人員更好地了解和掌握國際通用的會計語言而編寫，是一本既吸收西方會計理論與實務(wù)精華，又符合我國會計實踐的英文教材。書中介紹了會計總論、會計恒等式、記賬方法、會計的記賬程序、內(nèi)部控制、現(xiàn)金及商品的核算及會計電算化等內(nèi)容。本書的基本素材選自原版教材，但表達形式符合中國人的思維習(xí)慣，文中運用了大量的例題，深入淺出地闡述了會計的基本原理和方法。此外，《高等學(xué)校“十一五”規(guī)劃教材：會計學(xué)原理》的每一章后還附有與主題相關(guān)的習(xí)題，供學(xué)生復(fù)習(xí)和練習(xí)之用，有助于提高學(xué)生的會計專業(yè)英語的閱讀理解能力與實務(wù)操作能力。

書籍目錄

Chapter 1 Introduction to Accounting1.1 Basic Concepts1.2 Accounting Assumptions and Accounting Principles1.3 Financial Accounting Measurement BasesSummaryAccounting VocabularySelf-Study QuestionsChapter 2 Accounting Equation2.1 Accounting Elements2.2 Accounting Equation2.3 Financial StatementsSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 3 Accounting Methods3.1 The Account3.2 The Double-Entry System of Accounting3.3 Debits and CreditsSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 4 Recording Process4.1 Journal4.2 Ledger4.3 Trial BalanceSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 5 The Adjustment and Closing Process5.1 Accounting Basis5.2 Adjusting Entries5.3 The Adjusted Trial Balance and Financial Statement5.4 Closing EntriesAppendix:Alternative Treatment of Accounting for PrepaidExpense and Unearned RevenuesSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 6 Internal Control and Cash6.1 Internal Control6.2 Cash Control6.3 The Bank Account as a Control Device6.4 Internal Control over Cash Receipts and Cash Payments .-6.5 Budget and Reporting CashSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 7 Accounting for Merchandising Operations7.1 Merchandising operations7.2 Accounting for Inventory under the Perpetual System7.3 Accounting for Inventory under the Periodic SystemSummaryAccounting VocabularySelf-Study Questions ~ExercisesChapter 8 Accounting Information Systems8.1 Basic Concepts of Accounting Information Systems8.2 Subsidiary Ledgers8.3 Special Journals8.4 Effects of Special Journals on General JournalSummaryAccounting VocabularySelf-Study QuestionsExercisesReferences

編輯推薦

　　推行雙語教學(xué)首先是教材的雙語化，為此編者譚旭紅、劉淑花在參考了大量歐美國家的大學(xué)會計原版教材的基礎(chǔ)上編寫了《高等學(xué)校“十一五”規(guī)劃教材：會計學(xué)原理》。該教材的特點體現(xiàn)在三個方面：一是體系完整、結(jié)構(gòu)合理，全書分為8章，以基礎(chǔ)會計為體系，主要內(nèi)容包括會計的基本概念、會計平衡原理、借貸記賬方法、會計報表、電算化會計等，為學(xué)生提供了較全面的基礎(chǔ)知識。二是章節(jié)設(shè)計嚴謹、合理，書中每章都分成六部分——學(xué)習(xí)目標(biāo)、課文、課后總結(jié)、專業(yè)詞匯、自測題和練習(xí)題。三是內(nèi)容充實、實例豐富，每章課文在介紹會計基本理論與會計核算方法時，選用了大量的實例，這不僅有助于學(xué)生對會計概念與理論的理解，也有助于提高學(xué)生分析問題和解決問題的實踐能力。

圖書封面

評論、評分、閱讀與下載

---

    會計學(xué)原理 PDF格式下載

---