会计学概论
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作者[美]CarlS.Warren,叶陈刚
出版社高等教育出版社
ISBN9787040414738
出版时间2015-01
版次1
装帧平装
开本16开
纸张胶版纸
页数469页
定价53元
上书时间2024-09-05
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基本信息
书名:会计学概论
定价：53.00元
作者:[美]CarlS.Warren,叶陈刚
出版社：高等教育出版社
出版日期：2015-01-01
ISBN：9787040414738
字数：
页码：469
版次：5
装帧：平装
开本：16开
商品重量：
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内容提要
《会计学概论（第五版）/普通高等教育“十一五”规划教材》是为没有会计知识背景的读者学习会计学而编著的，全书概括论述了财务会计和管理会计中的一些基础知识和基本理论问题，前10章主要阐述的是关于财务会计方面的论题；后5章主要阐述的是关于管理会计方面的内容。全书的重点在于强调经理人、投资者或其他的公司股东应该如何使用公司财务报告，以便做出正确有效的经营决策。书中各章均安排了一些大公司的案例，以便读者融会贯通，运用新的会计理论来更好地指导丰富多彩的商务实践。 《会计学概论（第五版）/普通高等教育“十一五”规划教材》可供非会计学专业本科生和MBA学生使用。同时适合贸易、金融、营销等领域的人士学习会计学使用。
目录
Chapter1 The Role of Accounting in BusinessNature of Business and AccountingBusiness ActivitiesWhat Is Accounting and Its Role in Business?Financial StatementsAccounting ConceptsChapter2 Basic Accounting ConceptsElements of an Accounting SystemRecording a Corporation's First Period of OperationsFinancial Statements for a Corporation's First Period of OperationsRecording a Corporation's Second Period of OperationsFinancial Statements for a Corporation's Second Period of OperationsChapte3 Accrual Accounting ConceptsBasic Accrual Accounting Concepts， Including the Matching ConceptUsing Accrual Concepts of Accounting for Family Health Care'sNovember TransactionsThe Adjustment ProcessFinancial StatementsAccrual and Cash Bases of AccountingChapter4 Accounting for Merchandising BusinessesMerchandise OperationsFinancial Statements for a Merchandising BusinessSales TransactionsPurchase TransactionsFreight and Sales TaxesDual Nature of Merchandise TransactionsMerchandise ShrinkageChapter5 Sarbanes-Oxley， Internal Control， and CashSarbanes-Oxley Act ofInternal ControlCash Controls Over Receipts and PaymentsBank AccountsBank ReconciliationSpecial-Purpose Cash FundsFinancial Statement Reporting of CashChapter6 Receivables and InventoriesClassification of ReceivablesUncollectible ReceivablesDirect Write-Off Method for Uncollectible AccountsAllowance Method for Uncollectible AccountsInventory Classification for Merchandisers and ManufacturersInventory Cost Flow AssumptionsComparing Inventory Costing MethodsReporting Receivables and InventoryChapter7 Fixed Assets and Intangible AssetsNature of Fixed AssetsAccounting for DepreciationDisposal of Fixed AssetsNatural ResourcesIntangible AssetsFinancial Reporting for Fixed Assets and Intangible AssetsChapter8 Liabilities and Stockholders' EquityFinancing OperationsLiabilitiesBondsStockDividendsStock SplitsReporting Liabilities and Stockholders' EquityEarnings per ShareChapter9 Financial Statement AnalysisBasic Analytical MethodsSolvency AnalysisProfitability AnalysisCorporate Annual ReportsAppendixChapter10 Accounting Systems for Manufacturing BusinessesNature of Manufacturing BusinessesManufacturing Cost TermsCost Accounting System OverviewJob Order Cost Systems for Manufacturing BusinessesJob Order Costing for Decision MakingJob Order Cost Systems for Professional Service BusinessesJust-in-Time PracticesActivity-Based CostingChapter11 Cost Behavior and Cost-Volume-ProfitAnalysisCost BehaviorCost-Volume-Profit RelationshipsMathematical Approach to Cost-Volume-Profit AnalysisGraphic Approach to Cost：Volume-Profit AnalysisSpecial Cost-Volume-Profit RelationshipsChapter12 Differential Analysis and Product PricingDifferential AnalysisSetting Normal Product Selling PricesProduction Bottlenecks， Pricing， and ProfitsChapter13 Budgeting and Standard Cost SystemsNature and Objectives of BudgetingMaster BudgetStandardsBudgetary Performance EvaluationDirect Materials and Direct Labor VariancesNonfinancial Performance MeasuresChapter14 Performance Evaluation for Decentralized OperationsCentralized and Decentralized OperationsResponsibility Accounting for Cost CentersResponsibility Accounting for Profit CentersResponsibility Accounting for Investment CentersTransfer PricingChapter15 Capital Investment AnalysisNature of Capital Investment AnalysisMethods Not Using Present ValuesMethods Using Present ValuesFactors that Complicate Capital Investment AnalysisCapital Rationing词汇表
作者介绍
Carl S.Warren，Dr. Carl S. Warren is Professor Emeritus of Accounting at the University of Georgia， Athens. For over twenty-five years， Professor Warren has taught all levels of accounting classes. In recent years， Professor Warren has focused his teaching efforts on principles of accounting and auditing courses. Professor Warren has taught classes at the University of Iowa， Michigan StateUniversity， and University of Chicago. Professor Warren received his doctorate degree （PhD） from Michigan State University and his undergraduate （BBA） and master's （MA） degrees from the University of Iowa. During hiscareer， Professor Warren published numerous articles in professional journals， including The Accounting Review， Journal of Accounting Research， Journal of Accountancy， The CPA Journal， and Auditing： A Journal of Practice & Theory.Professor Warren's outside interests include writing short stories and novels，oil painting， handball， golf， skiing， backpacking， and fly-fishing.
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