本书涵盖了簿记、会计、财务管理和管理会计的有关内容,分为七个单元,共31章。第一单元簿记循环和第二单元特种日记账,是会计学的入门课程;第三至第五单元是财务会计专题,依次介绍资产、负债、所有者权益等相关知识和业务处理方法;第六单元介绍成本和管理会计的核心内容;第七单元是财务管理专题。每一章后面都附有专业术语和配套习题。
本书的主要服务对象是各大、专院校的会计专业学生和在职会计人员,尤其适合于初学者循序渐进、由浅入深地学习。
总序
前言
UNIT1BOOKKEEPINGCYCLE
Chapter1IntroductiontoAccounting
Chapter2AccountingEquation
Chapter3TheDouble-entrySystem
Chapter4JournalizingandPostingTransactions
Chapter5AdjustingandClosingProcedures
Chapter6FinancialStatement
UNIT2SPECIALJOURNALS
Chapter7TheSalesJournal
Chapter8ThePurchaJournal
Chapter10SummarizingandReportingviatheWorksheet
UNIT3SPECIALTOPICSOFASSETS
Chapter11CashandItsControl
Chapter12BankReconciliation
Chapter13AllowanceforBadDebts
Chapter14PromissoryNotes
Chapter16DepreciationMethod
Chapter17IntangibleAsts
UNIT4SPECIALTOPICSOFLIABILITIES
Chapter18PayrollAccounting
UNIT5SPECIALTOPICSOFOWNER'SEQUITY
Chapter20PartnershipAccounting
Chapter21CorporationAccounting-CapitalStock
UNIT6COSTANDMANAGEMENTACCOUNTING
Chapter22AnIntroductiontoCostTerms
Chapter23CostBehaviorPatterns
Chapter24Cost-Volume-ProfitRelationship
Chapter25CostingSystems
Chapter26StandardCosting
UNIT7FINANCIALMANAGEMENT
Chapter27AnOverviewofFinancialManagement
Chapter28AnalysisofFinancialStatements
Chapter29CostofCapital
Chapter30WorkingCapitalManagement
Chapter31MultinationalFinancialManagement
AnswerstoExercis
References
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