《会计学原理》PDF下载

  • 购买积分:13 如何计算积分?
  • 作  者:约翰J·怀尔德,肯W·肖,巴巴拉·基亚佩塔编著
  • 出 版 社:北京:中国人民大学出版社
  • 出版年份:2009
  • ISBN:9787300110370
  • 页数:378 页
图书介绍:本书讲述会计学原理,适于会计专业本科生使用。

1 Accounting in Business 1

Importance of Accounting 2

Fundamentals of Accounting 5

Transaction Analysis and the Accounting Equation 9

Financial Statements 14

2 Analyzing and Recording Transactions 27

Analyzing and Recording Process 28

Analyzing and Processing Transactions 31

Trial Balance 42

3 Adjusting Accounts and Preparing Financial Statements 58

Timing and Reporting 59

Adjusting Accounts 61

Preparing Financial Statements 71

4 Completing the Accounting Cycle 86

Work Sheet as a Tool 87

Closing Process 91

Accounting Cycle 95

Classified Balance Sheet 96

5 Accounting for Merchandising Operations 111

Merchandising Activities 112

Accounting for Merchandise Purchases 114

Accounting for Merchandise Sales 119

Completing the Accounting Cycle 121

Financial Statement Formats 124

6 Inventories and Cost of Sales 142

Inventory Basics 143

Inventory Costing Under a Perpetual System 144

Valuing Inventory at LCM and the Effects of Inventory Errors 152

7 Accounting Information Systems 172

Fundamental System Principles 173

Special Journals in Accounting 174

8 Cash and Internal Controls 200

Internal Control 201

Control of Cash 205

Banking Activities as Controls 212

9 Accounting for Receivables 227

Accounts Receivable 228

Notes Receivable 237

Disposing of Receivables 241

10 Plant Assets,Natural Resources,and Intangibles 251

SECTION 1-PLANT ASSETS 252

Cost Determination 253

Deprcciation 255

Additional Expenditures 262

Disposals of Plant Assets 263

SECTION 2-NATURAL RESOURCES 265

SECTION 3-INTANGIBLE ASSETS 267

11 Current Liabilities and Payroll Accounting 280

Characteristics of Liabilities 281

Known Liabilities 283

Estimatted Liabilities 289

Contingent Liabilities 291

12 Long-Term Liabilities 302

Basics of Bonds 303

Bond Issuances 305

Bond Retirement 312

Long-Term Notes Payable 313

13 Investments and International Operations 323

Basics of Investments 324

Reporting of Noninfluential Investments 327

Reporting of Influential Investments 330

14 Accounting for Corporations 344

Corporate Form of Organization 345

Common Stock 349

Dividends 351

Preferred Stock 355

Treasury Stock 359

Reporting of Equity 361