财务会计 (美)沃伦 (美)里夫 (美)费斯 高等教育出版社 9787040162219
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作者(美)沃伦 (美)里夫 (美)费斯
出版社高等教育出版社
ISBN9787040162219
出版时间2007-05
装帧线装
页数462页
货号1025624
上书时间2024-03-15
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书名:财务会计
编号:1025624
ISBN:9787040162219[十位:]
作者:(美)沃伦 (美)里夫 (美)费斯
出版社:高等教育出版社
出版日期:2007年05月
页数:462
定价:38.00 元
参考重量:0.860Kg
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* 图书目录 *
1.IntroductiontoAccountingandBusiness
NatureofaBusiness
TypesofBusinesses
TypesofBusinessOrganizations
BusinessStrategies
ValueChainofaBusiness
BusinessStakeholders
TheRoleofAccountinginBusiness
BusinessEthics
ProfessionofAccounting
PrivateAccounting
PublicAccounting
SpecializedAccountingFields
GenerallyAcceptedAccountingPrinciples
BusinessEntityConcept
TheCostConcept
Assets,Liabilities,andOwner'sEquity
BusinessTransactionsandtheAccountingEquation
IncomeStatement
StatementofOwner'sEquity
BalanceSheet
StatementofCashFlows
FinancialAnalysisandInterpretation
2.AnalyzingTransactions
UsefulnessofanAccount
CharacteristicsofanAccount
AnalyzingandSummarizingTransactionsinAccounts
TransactionsandBalanceSheetAccounts
IncomeStatementAccounts
WithdrawalsbytheOwner
NormalBalancesofAccounts
IllustrationofAnalyzingandSummarizingTransactions
TrialBalance
DiscoveryandCorrectionofErrors
DiscoveryofErrors
CorrectionofErrors
FinancialAnalysisandInterpretation
3.TheMatchingConceptandtheAdjustingProcess
TheMatchingConcept
NatureoftheAdjustingProcess
RecordingAdjustingEntries
DeferredExpenses(PrepaidExpenses)
DeferredRevenue(UnearnedRevenue)
AccruedExpenses(AccruedLiabilities)
AccruedRevenues(AccruedAssets)
FixedAssets
SummaryofAdjustmentProcess
FinancialAnalysisandInterpretation
4.CompletingtheAccountingCycle
AccountingCycle
WorkSheet
UnadjustedTrialBalanceColumns
AdjustmentsColumns
AdjustedTrialBalanceColumns
IncomeStatementandBalanceSheetColumns
FinancialStatements
IncomeStatement
StatementofOwner'sEquity
BalanceSheet
AdjustingandClosingEntries
JournalizingandPostingClosingEntries
Post-ClosingTrialBalance
FiscalYear
FinancialAnalysisandInterpretation
Appendix:ReversingEntries
5.AccountingSystemsandInternalControls
BasicAccountingSystems
InternalControl
ObjectivesofInternalControl
ElementsofInternalControl
ManualAccountingSystems
SubsidiaryLedgers
SpecialJournals
ManualAccountingSystem:TheRevenueandCollectionCycle
……
6.AccountingforMerchandisingBusinesses
7.Cash
8.Receivables
9.Inventories
10.FixedAssetsandIntangibleAssets
11.CurrentLiabilities
12.Corporations:Organization,CapitalStockTransactions,andDividends
13.AccountingforPartnershipsandLimitedLiabilityCorporations
14.IncomeTaxes,UnusualIncomeItems,andInvestmentsinStocks
15.BondsPayableandInvestmentsinBonds
16.StatementofCashFlows
17.FinancialStatementAnalysis
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