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库存327件
作者廖治宇主编
出版社科学出版社
ISBN9787030539991
出版时间2017-09
装帧平装
开本16开
定价42元
货号9151181
上书时间2024-12-23
Contents
Chapter 1 Uses of Accounting Information and the Financial Statements 1
1.1 Accounting as an Information System 2
1.2 Accounting Measurements 7
1.3 The Corporate Forms of Business 9
1.4 Financial Statements 10
1.5 Generally Accepted Accounting Principles 12
Chapter 2 Analyzing Business Transactions 19
2.1 Measurement Issues 20
2.2 Double-entry System 22
2.3 Business Transaction Analysis 25
2.4 The Trial Balance 29
2.5 Recording and Posting Transactions 31
Chapter 3 Measuring Business Income 45
3.1 Profitability Measurement Issues and Ethics 46
3.2 Accrual Accounting 49
3.3 The Adjustment Process 50
3.4 Closing Entries 57
3.5 Preparing Closing Entries 58
3.6 The Work Sheet:An Accountant’s Tool 59
Chapter 4 Financial Reporting and Analysis 68
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