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本书由约翰·J·怀尔德、肯·W·肖、巴巴拉·基亚佩塔所著,本书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。
约翰•J•怀尔德 威斯康星大学商学院教授及研究学者,曾任教于密歇根州立大学和英国曼彻斯特大学。在大学部和研究所教授课程,曾获威斯康星大学2003年度毕业班教学卓越奖、密歇根州立大学教学卓越奖等。
崔学刚 北京师范大学经济管理学院会计系教授,兼任中国会计学会政府与非营利组织会计专业委员会委员、中国会计学会财务成本分会理事、全国会计领军人才(大赛班)导师组成员、中国商业会计学会学术委员、中国会计学会高级会员、英国会计学会会员。入选首批全国会计领军人才(学术类)(2006)、教育部新世纪优秀人才支持计划(2012)、北京市中青年社科理论人才百人工程(2013),先后被评为北京市中青年骨干教师、首都教育先锋科技创新个人,科研成果获得北京市哲学社会科学优秀成果奖二等奖2次,中国产学研合作创新奖(个人)1次。
饶 菁 中国人民大学金融学学士,美国北伊利诺伊州立大学会计学硕士,北京大学光华管理学院博士。1998年美国伊利诺伊州注册会计师考试优胜奖,美国注册会计师协会会员(AICPA),主要教授财务会计、审计、比较国际会计等课程。
1 Accounting in Business
Importance of Accounting
Fundamentals of Accounting
Transaction Analysis and the Accounting Equation
Financial Statements
2 Analyzing and Recording Transactions
Analyzing and Recording Process
Analyzing and Processing Transactions
Trial Balance
3 Adjusting Accounts and Preparing FinancialStatements
Timing and Reporting
AdjustingAccounts
Preparing Financial Statements
4 Completing theAccounting Cycle
Work Sheet as a Tool
Closing Process
Accounting Cycle
Classified Balance Sheet
5 Accounting forMerchandising Operations
MerchandisingActivities
Accounting for Merchandise Purchases
Accounting for Merchandise Sales
Completing the Accounting Cycle
Financial Statement Formats
6 Inventories and Cost of Sales
Merchandising Activities
Accounting for Merchandise Purchases
Accounting for Merchandise Sales
Completing the Accounting Cycle
Financial Statement Formats
7 Accounting Information Systems
Fundamental System Principles
Special Journals in Accounting
Technology—Based Accounting Systems
8 Cash and Internal Controls
InternaIControl
Control of Cash
Banking Activities as Controls
9 Accounting for Receivables
Accounts Receivable
Notes Receivable
Disposal of Receivables
10 Plant Assets, Natural Resources and Intangibles
SECTION 1—PLANT ASSETS
Cost Determination
Depreciation
AdditionaIExpenditures
Disposals of Plant Assets
SECTION 2—NATURAL RESOURCES
SECTION 3—INTANGIBLE ASSETS
11 Current Liabilities and Payroll Accounting
Characteristics of Liabilities
Known Liabilities
Estimated Liabilities
Contingent Liabilities
12 Long—Tern Liabilities
Basics of Bonds
Bond Issuances
Bond Retirement
Long—Term Notes Payable
13 Investments and International Operations
Basics of Investments
Reporting of Noninfluential Investments
Reporting oflnfluential Investments
14 Accounting for Corporations
Corporate Form of Organization
Common Stock
Dividends
Preferred Stock
Treasury Stock
Reporting of Equity
图书属性 | ||
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作者: | 约翰·J·怀尔德 (John J.Wild) (作者), 肯·W·肖 (Ken W.Shwa) (作者) | |
出版社: | 中国人民大学出版社 | |
图书书号/ISBN: | 9787300183145 |
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