北美会计入门

Part One Introduction to Accounting

Chapter One Welcome to the World of Accounting （会计学概述）

Goal 1 The Nature of Business, and the Role of Accounting

Goal 2 The Accounting Profession and Careers

Goal 3 The Accounting Equation

Goal 4 The Five Accounting Concepts

Goal 5 How Transactions Impact the Accounting Equation

Goal 5 The Four Financial Statements

Part Two The Accounting Cycle

Chapter Two Analysis of Transactions （经济业务分析）

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 （调整过程）

Goal 1 The Periodicity Concept

Goal 2 The Matching Principle, Revenue/Expense 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 （完全会计循环）

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 （现金）

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 （存货）

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 （应收款项）

Goal 1 Classification of Receivables

Goal 2 Uncollectible Receivables

Goal 3 Notes Receivable

Chapter Eight Fixed Assets and Intangible Assets （固定资产和无形资产）

Goal 1 Nature of Fixed Assets

Goal 2 Three Depreciation Methods

Goal 3 Exchange and Disposal of Fixed Assets

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Part Four Case: Accounting for Merchandising Business

《北美会计入门》形式独特、内容简明，行文流畅，通俗有趣。它采用英文为主、中文注释的方式，将关键性内容用事例、图例等形式给出，便于读者在实战中逐渐掌握会计学的基本知识和操作方法。本书根据当今美国大学《会计学原理》课程的教学目标，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、流动负债等会计处理程序与方法，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，帮助读者正确理解会计，系统掌握会计基本程序与方法。
本书的每个章节均由数个“目标”构成，每个“目标”都要求读者做一些事情，例如，判断对错、单项选择、填空等。如同大多数学习经验所表明的那样，读者在做的过程中学习、总结，并加深理解。
《北美会计入门》可以满足国内高校开展会计双语教学与全英语教学的需要，既适合会计学、财务学专业学生作为初级会计教材，也可作为金融学、管理学、经济学各专业学生和相关领域实务工作者学习会计的参考教材。本书由王碧宏、邱月主编。