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会计学(第十八版):英文

作者: (美)沃伦(Wazren,C.S.)出版社: 东北财经大学出版社

出版年: 1998ISBN:7-81044-367-4

简介: 《会计学》(第十八版)是一本十分完美的教材,已被数十万选用,具有极强的实用性,可以为你提供进入商界所必需的会计知识。本书风格独特、体系灵活,众多的案例使该书生动有趣,是美国大学会计专业及工商管理硕士(MBA)、经理培训班(ETP)"会计学"课程标准教材。

目录

contents

a brief look at accounting-lts past, present,

and future

early accounting

double-entry system

industrial revolution

corporate organization

public accounting

income tax

government influence

accountings future

do you use accounting

partl

basic accounting systems

1 introduction to accounting concepts and

practice

accountlng as an information system

profession of accounting

private accounting

. public accounting

professional ethics for accountants

specialized accounting fields

generally accepted accountlng princlples

business entity concept

the cost prindple

business transactions

assets, liabllities, and owners equity

transactlons and the accounting equatlon

financial statements

income statement

statement of owne s equity

balance sheet

statement of cash flows

2 analyzing transactions

usefulness of an account

characteristics of an account

analyzlng and summarizlng transactlons in accounts

balance sheet accounts

income statement accounts

withdrawals by the owner

normal balances of accounts

lllustratlon of analyzlng and summarlzlng transactlons

trial balance

dlscovery and correctlon of errors

discovery of errors

correction of errors

3 the matching concept and the adjusting

process

……

appendix a: interest tables

appendix b: codes of ethics

appendix c: alternative methods of recording

deferrals

appendix d: periodic inventory systems for

merchandising businesses

appendix e: periodic inventory systems for

manufacturing businesses

appendix f: annual reports and financial

statement analysis

glossary

index

check figures

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