会计学=PrinciplesofAccounting9787568414869
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库存13件
广东广州
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作者杨顺华,吴梦云
出版社江苏大学出版社有限责任公司
ISBN9787568414869
出版时间2020-12
装帧平装
开本16开
定价68元
货号31393477
上书时间2024-09-21
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目录
Chapter 1 Introduction to the Financial Statements
Learning Objectives
Chapter Opening
1.1 Types of Business Organization
1.2 Several Key Accounting Principles
1.2.1 Measurement Rules
1.2.2 Reporting Entities
1.2.3 Historical Cost Principle
1.2.4 Reliability Principle
1.2.5 Conservatism Principle
1.2.6 Materiality Principle
1.2.7 Going Concern Assumption and Periodicity Assumption
1.2.8 Matching Principle
1.3 Elements of Financial Statements
1.3.1 Using Accounts to Gather Information
1.3.2 Assets，Income，and Claims on Assets
1.4 The Accounting Equation
1.5 The Horizontal Financial Statements Model
1.5.1 Transaction Analysis Using Financial Statements Effects Tables(FSET)
1.5.2 Types of Transactions
1.5.3 Summary of Transactions
1.6 Preparing Financial Statements
1.6.1 Income Statement
1.6.2 Statement of Changes in Stockholders’Equity
1.6.3 Balance Sheet
1.6.4 Statement of Cash Flows
1.6.5 HOW the Four Financial Statements Interrelate
1.6.6 The Closing Process
1.7 Summary
Self—study Review Problem
Solutions to Self—study Problems
Exerc；ses
Chapter 2 Accounting for Accrual Events
Learning Objectives
Chapter Opening
2 1 Accrual Accounting
2.1.1 Accounting for Accounts Receivable
2.1.2 Accounting for Accrued Salary Expense
2.1.3 Other Events
2.1.4 Summary of Events
2.2 The General Ledger
2.3 Vertical Statements Model
2.4 The Closing Process
2.5 Steps in an Accounting Cycle
2.6 The Matching Concept
2.7 Summary
Self—study Review Problem
Solutions to Self—study Problems
Exercises
Chapter 3 Accounting for Deferral Events
Learning Objectives
Chapter Opening
3.1 Deferral Accounting
3.1.1 Accounting for Receipt of Unearned Revenue
3.1.2 Accounting for Supplies Purchase
3.1.3 Prepaid Items
3.2 Adjusting Entries
3.2.1 Accounting for Depreciation Expense
3.2.2 Accounting for Supplies
3.2.3 Accounting for Prepaid Rent
3.2.4 Accounting for Unearned Revenue
3.3 The General Ledger
3.4 Vertical Statements Model
……
Chapter 4 Understanding the Debit-credit System
Chapter 5 Accounting for Merchandising Events
Chapter 6 Accounting for INventories
Chapter 7 Short-term Recelvobles and Payables
Chapter 8 Accounting for Long-term Assets
Chapter 9 Accounting for long-term Debt
Chapter 10 Accounting for Equity
内容摘要
本书内容包括财务报表、应记会计事项处理、递延会计事项处理、借贷复式系统、商业企业会计核算、存货核算、短期应收和应付账款的会计处理、长期资产核算、长期负债核算、所有者权益核算等。本书引入大量股份制公司经典案列、自我检测题和思考题，涉及会计基本思想、
基本原理、基本准则，到会计定位、会计对象、核算方法等内容，重点介绍了会计恒等式、复式记账法及横向报表模式、商业企业基本经济业务的核算、权责发生制、财务报告等。既重会计思想、会计理论的阐述，又强调实际运用和具体操作。
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