会计学原理
会计学原理封面图

会计学原理

( ) 怀尔德等, 著

出版社:中国人民大学出版社

年代:2007

定价:68.0

书籍简介:

本书介绍会计学的基本原理。

书籍目录:

l Accounting in Business Importance of Accounting Fundamentals of Accounting Transaction Analysis and the Accounting Equation Financial Statements2 Analyzing and Recording Transactions Analyzing and Recording Process Analyzing and Processing Transactions Trial Balance3 Adjusting Accounts and Preparing FinanciaI Starements Timing and Reporting Adjusting Accounts Preparing Financial Statements4 Completing the Accounting CycIe W10rk Sheet as a Tool

l Accounting in Business Importance of Accounting Fundamentals of Accounting Transaction Analysis and the Accounting Equation Financial Statements2 Analyzing and Recording Transactions Analyzing and Recording Process Analyzing and Processing Transactions Trial Balance3 Adjusting Accounts and Preparing FinanciaI Starements Timing and Reporting Adjusting Accounts Preparing Financial Statements4 Completing the Accounting CycIe W10rk Sheet as a Tool Closing Process Accounting Cycle Classified Balance Sheet5 Accounting for Merchandising Operations Merchandising Activities Accounting for Merchandise Purchases Accounting for Merchandise Sales Completing the Accounting Cycle Financial Statement Formats Appendix 5A Periodic(and Perpetual)Inventory System6 Inventories and Cost of Sales Inventory Basics Inventory Costing under a Perpetual System Valuing Inventory at LCM and the Effects of Inventory Errors Appendix 6A Inventory Costing under a Periodic System7 Accounting Information Systems Fundamental System Principles Special Journals in Accounting8 Cash and I nternal Controls Internal Control Contr01 of C。ash Banking Activities as Controls9 Accounting for Receivables Accounts Receivable Notes Receivable Disposing of Receivables10 Plant Assets。Natural Resources,ano lntangibles SECTION 1——PLANT ASSETS Cost Determination Depreciation Additional Expenditures Disposals of Plant Assets SECTION 2—NATURAL RESOURCES SECTl0N 3—INTANGIBLE ASSETS11 Current Liabilities and Payroll Accounting12 Long-Term Liabilities13 Investments and International Operations14 Accounting for CorporationsGlossary G-1

内容摘要:

由Wild、Larson、Chiappetta三位著名教授倾力撰写的 FundamentalAccounting Principles(18e)一书,在以前版本的基础上不断完善、不断创新,是美国最有影响力、全球最畅销的会计教科书之一。最新版出版以来,销售增长率高达45%,被McGraw-Hill/Irwin出版社授予“年度最杰出修订奖”。 该书使用观念(Conceptual)、分析(Analytical)与程序(Procedural)的 CAP框架,以通俗有趣的语言、丰富翔实的案例,系统讲述了会计循环的原理与方法、货币资金及其内部控制、应收款项、存货、固定资产、无形资产、流动负债、长期负债与所有者权益等会计处理程序与方法。该书强调会计环境对会计实务的影响,强调会计概念框架在会计处理中的指导作用,强调会计方法的可理解性、可操作性及其经济后果,强调各章之间及每章内部结构的逻辑性,在帮助学习者正确理解会计,系统掌握会计基本程序与方法,为其他会计课程的学习打下良好基础等方面有极高的价值。 为满足国内高校开展会计双语教学与全英语教学的需要,我们根据教育部对双语教学的评估要求,推出了该书的最新双语教学版。改编后的《会计学原理》双语教学版适合“会计学原理”课程双语教学及全英语教学使用,也是会计学专业外语课程的理想用书,还可以作为会计专业与财务专业本科生、MPAcc、MBA学生以及在职的各类管理人员学习会计的基础教材。原版配套教辅包括:英文PPT、教师指导手册、习题解答等。 网上还为广大读者提供了原版书中被删除的习题、部分整体章节、中英文对照的术语表、中英文对照的原版书目录等,有兴趣的读者可上网直接下载。

书籍规格:

书籍详细信息
书名会计学原理站内查询相似图书
丛书名工商管理经典译丛
9787300079042
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出版地北京出版单位中国人民大学出版社
版次1版印次1
定价(元)68.0语种简体中文
尺寸26装帧平装
页数印数

书籍信息归属:

会计学原理是中国人民大学出版社于2007.出版的中图分类号为 F230 的主题关于 会计学-双语教学-高等学校-教材 的书籍。