会计学原理

1 Accounting in Business 　Importance of Accotmiing 　Fundamentals of Accounting 　Transaclion Analysis and the Accotmling Equation 　Financial Statements 2 Analyzing and Recording Transactions 　Analzing and Recording Process 　Analyzing and Processing Transactions 　Trial Balance 3 Adjusting Accounts and Preparing Financial　Statements 　Timing and Reporting 　Adjusting Accounts 　Preparing Financial Statements 4 Completing the

1 Accounting in Business 　Importance of Accotmiing 　Fundamentals of Accounting 　Transaclion Analysis and the Accotmling Equation 　Financial Statements 2 Analyzing and Recording Transactions 　Analzing and Recording Process 　Analyzing and Processing Transactions 　Trial Balance 3 Adjusting Accounts and Preparing Financial　Statements 　Timing and Reporting 　Adjusting Accounts 　Preparing Financial Statements 4 Completing the　Accounting Cycle 　Work Sheet as a "Tool　Closing Process 　Accounting Cycle　Classified Balance Sheet 5 Accounting for　Merchandising Operations　Merchandising Activities　Accounting for Merchandise Purchases 　Accotmting for Merchandise Sales 　Completing the Accounling Cycle Finacial Statement Formals6 Inventories and Cost of Sales 7 Accounting Information Systems8 Cash and Internal Controls9 Accounting for Receivables10 Plant Assets, Natural Resources and Intangibles11 Current Liabilities and Payroll Accounting 12 Long-Tern Liabilities13 Investments and International Operations14 Accounting for Corporations

由怀尔德、肖和基亚佩塔三位著名教授合著的《会计学原理》（第19版）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。　　第19版沿用了广受好评的CAP框架——概念（conceptual）、分析（analytical）与程序（procedural），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，适合作为“会计学原理”课程双语及全英语教学使用，也是会计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。　　本书配套的中文翻译版也即将出版。