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, Financial 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 financial accounting and reporting,and cost management.She has presided and participated in a number of national and provincial proiects, including the Shaanx ... 内容简介: This textbook focuses on financial accounting, which provides financial information primarily for decisionmakers 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 financial statements. In addition, you would gain an understanding of the accounting cycle, learn how to prepare basic financial statements, and perform analysis of those statements. Students acquire a basic knowledge of the language of business. 目录: Chapter 1 Introduction to Financial Accounting 1.1 Introduction 1.2 Accounting Defined 1.3 Business Organizations 1.4 The Basic Accounting Equation 1.5 Financial Statements 1.6 Generally Accepted Accounting Principles (GAAP) Summary of This Chapter Chapter 2 The Accounting Process 2.1 Accounts 2.2 Doubleentry 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 Singlestep 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 Tria ...
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