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[文轩] 基础会计学(英文版) 李敏人民交通出版社

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库存12件

江苏无锡

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作者李敏

出版社人民交通出版社

ISBN9787114170065

出版时间2021-01

装帧平装

开本16开

定价39元

货号1202302238

上书时间2024-10-05

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商品详情

品相描述：全新

商品描述: 作者简介
    李敏，Min Li is a lecturer of accounting at School of Economics and Management,Chang'an University,where she teaches Accounting, Finan Accounting, Cost Management and Accounting System Design.Min has an undergraduate accounting degree and a PhD from Chang'an University.
    Min's main career interest is accounting education. She has been recognized and chosen by her students and peers.In 2013 and 2017, she was awarded the Outstanding Teacher at Chang'an University.In 2018, she was admitted to Excellent Supervisor of Graduation Thesis at Chang'an University.
    Min's primary teaching and research interests are concerned with the finan accounting and reporting,and cost management.She has presided and participated in a number of national and provin proiects, including the Shaanxi So Science Fund Project and the Major Theoretical and Practical Problems Research Project in the Shaanxi so science field.She has also conducted two projects of the Shaanxi Transport Management Bureau. Min has written a number of articles for scholarly journals. More than 10 academic papers have been published, among which 3 have been indexed by SCI,SSCI and 3 by CSSCI.

目录
Chapter 1 Introduction to Finan Accounting
  1.1  Introduction
  1.2  Accounting Defined
  1.3  Business Organizations
  1.4  The Basic Accounting Equation
  1.5  Finan Statements
  1.6  Generally Accepted Accounting Principles (GAAP)
  Summary of This Chapter
Chapter 2 The Accounting Process
  2.1  Accounts
  2.2  Doubleentry Accounting
  2.3  The Accounting Cycle
  2.4  Using Formal Accounting Records
  2.5  The Trial Balance and Balance Sheet
  Summary of This Chapter
Chapter 3 Singlestep Income Statement
  3.1  The Operating cycle
  3.2  The Two Accounting Methods
  3.3  Income Statement Accounts
  3.4  Revenue Recognition
  3.5  Expense Recognition
  3.6  The Expanded Accounting Equation
  3.7  Unadjusted Trial Balance
  Summary of This Chapter
Chapter 4 The Use of Adjusting Entries
  4.1  Adjusting Entries
  4.2  The Adjusted Trial Balance
  4.3  Prepare Finan Statements
  4.4  The Closing Process
  Summary of This Chapter
Chapter 5 Accounting for the Sale of Goods
  5.1  The Basics of Merchandizing
  5.2  Inventory Systems
  5.3  Inventory Purchase under a Perpetual Inventory System
  5.4  Inventory Sale under a Perpetual Inventory System
  5.5  Merchandizing Multistep Income Statement
  Summary of This Chapter
Chapter 6 Inventory Costing Methods
  6.1  Types of Inventory
  6.2  Three Inventory Cost Flow Assumptions
  6.3  Finan Statement Effects of Different Inventory Cost Flows
  6.4  Lower of Cost or Market (LCM)
  Summary of This Chapter
Chapter 7 Accounts Receivable and Notes Receivable
  7.1  Extending Credit
  7.2  Accounts Receivable and Bad Debts Expense
  7.3  Two Methods for Estimating Bad Debts Expense
  7.4  Writeoffs and Recoveries
  7.5  Notes Receivable and Interest Revenue
  Summary of This Chapter
Chapter 8 Longlived Assets
  8.1  Definition and Classification
  8.2  Accounting Decision for Tangible Assets
  8.3  Depreciation
  8.4  Accounting Decision for Intangible Assets
  8.5  Goodwill
  8.6  Disclosure
  Summary of This Chapter
Chapter 9 Debt Financing: Liabilities
  9.1  The Role of Liabilities
  9.2  Current Liabilities
  9.3  NonCurrent Liabilities
  9.4  Contingent Liabilities
  Summary of This Chapter
Chapter 10 Debt Financing: Bonds
  10.1  Bonds and Bond pricing
  10.2  Accounting for a Bond Issue
  10.3  Interest Expense on Bonds Issued
  10.4  Bond Retirements
  Summary of This Chapter
Chapter 11 Equity Financing
  11.1  Equity Financing and Debt Financing
  11.2  Main Elements of Stockholders’ Equity
  11.3  Treasury stock
  11.4  Dividends and Stock Split
  11.5  Preferred Stock
  11.6  Retained Earnings
  Summary of This Chapter
Chapter 12 The Statement of Cash Flows
  12.1  Finan Statement Reporting
  12.2  Preparing the Statement of Cash Flows
  12.3  Interpreting the Statement of Cash Flows
  Summary of This Chapter
Chapter 13 Framework for Finan Statement Analysis
  13.1  Introduction to Finan Analysis
  13.2  Ratio Analysis
  13.3  Horizontal and Vertical Analyses
  13.4    Summary of Finan Ratios
  13.5  Underlying Accounting Concepts
  Summary of This Chapter
References

内容摘要
This textbook focuses on finan accounting, which provides finan information primarily for decisionmakers outside the business entity. The basic goal of this textbook is to introduce you to fundamental accounting concepts, the basic accounting principles, and the elements of finan statements. In addition, you would gain an understanding of the accounting cycle, learn how to prepare basic finan statements, and perform analysis of those statements. Students acquire a basic knowledge of the language of business.