图书介绍
会计学原理 英文pdf电子书版本下载
- 曲晓辉，尹淳皙，金孝珍编著 著
- 出版社： 上海：立信会计出版社
- ISBN：9787542930194
- 出版时间：2011
- 标注页数：396页
- 文件大小：51MB
- 文件页数：409页
- 主题词：会计学－高等学校－教材－英文
PDF下载
下载说明
会计学原理 英文PDF格式电子书版下载
下载的文件为RAR压缩包。需要使用解压软件进行解压得到PDF格式图书。建议使用BT下载工具Free Download Manager进行下载,简称FDM(免费,没有广告,支持多平台）。本站资源全部打包为BT种子。所以需要使用专业的BT下载软件进行下载。如 BitComet qBittorrent uTorrent等BT下载工具。迅雷目前由于本站不是热门资源。不推荐使用！后期资源热门了。安装了迅雷也可以迅雷进行下载！
（文件页数 要大于 标注页数，上中下等多册电子书除外）
注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具
图书目录
Chapter 1 INTRODUCTION TO FINANCIAL ACCOUNTING 1
1.1 SCOPE AND PURPOSE OF FINANCIAL ACCOUNTING 3
1.2 OTHER BRANCHES OF ACCOUNTING 5
1.3 ACCOUNTING CAREER OPPORTUNITIES 6
1.4 TYPES OF BUSINESS ENTITY 7
1.5 BUSINESS ACTIVITIES 9
1.6 UNDERLYING CONCEPTS OF FINANCIAL ACCOUNTING 10
1.7 THE ACCOUNTING EQUATION 14
QUESTIONS 20
EXERCISES 20
Chapter 2 FINANCIAL STATEMENTS 31
2.1 INTRODUCTION 33
2.2 CASH BASIS VERSUS ACCRUAL BASIS OF ACCOUNTING 34
2.3 INCOME STATEMENT 36
2.4 STATEMENT OF FINANCIAL POSITION 37
2.5 CLASSIFIED FINANCIAL STATEMENTS 40
QUESTIONS 48
EXERCISES 49
Chapter 3 RECORDING TRANSACTIONS 55
3.1 INTRODUCTION 57
3.2 ACCOUNTING CYCLE 58
3.3 THE ACCOUNT 58
3.4 TWO ACCOUNTING BOOKS:JOURNAL AND LEDGER 62
3.5 CHART OF ACCOUNTS 64
3.6 RECORDING TRANSACTIONS 66
3.7 TRIAL BALANCE 75
QUESTIONS 77
EXERCISES 77
Chapter 4 ADJUSTING AND CLOSING ENTRIES 85
4.1 INTRODUCTION 87
4.2 PREPAID EXPENSES 89
4.3 UNEARNED REVENUES 91
4.4 TWO WAYS OF RECORDING DEFERRALS 93
4.5 ACCRUED EXPENSES 94
4.6 ACCRUED REVENUES 96
4.7 DEPRECIATION 97
4.8 CLOSING ENTRIES 99
4.9 POST-CLOSING TRIAL BALANCE 102
QUESTIONS 104
EXERCISES 105
Chapter 5 PREPARATION OF FINANCIAL STATEMENTS 113
5.1 INTRODUCTION 115
5.2 WORKSHEET FOR A SERVICE FIRM 115
5.3 PREPARATION OF FINANCIAL STATEMENTS 123
5.4 AFTER THE FINANCIAL STATEMENTS ARE PREPARED 125
QUESTIONS 127
EXERCISES 127
Chapter 6 ACCOUNTING FOR MERCHANDISING FIRMS 135
6.1 INTRODUCTION 137
6.2 INVENTORY RECORDING SYSTEM 138
6.3 ACCOUNTING FOR THE PURCHASES OF MERCHANDISE 141
6.4 ACCOUNTING FOR THE SALE OF MERCHANDISE 147
6.5 ADJUSTING AND CLOSING ENTRIES FOR MERCHANDISING FIRMS 151
6.6 WORKSHEET FOR MERCHANDISING FIRMS 154
6.7 FINANCIAL STATEMENTS FOR MERCHANDISING FIRMS 158
QUESTIONS 161
EXERCISES 162
Chapter 7 INTERNAL CONTROL AND CASH 167
7.1 INTRODUCTION 169
7.2 FRAUD 170
7.3 INTERNAL CONTROL 171
7.4 CASH CONTROLS 175
7.5 BANK RECONCILIATION 180
7.6 REPORTING CASH 184
QUESTIONS 186
EXERCISES 187
Chapter 8 INVENTORIES 191
8.1 INTRODUCTION 193
8.2 DETERMINING THE OWNERSHIP OF GOODS 194
8.3 COST-BASED INVENTORY VALUATION METHODS 195
8.4 OTHER INVENTORY VALUATION METHODS 203
QUESTIONS 208
EXERCISES 209
Chapter 9 RECEIVABLES AND PAYABLES 215
9.1 INTRODUCTION 217
9.2 TYPES OF RECEIVABLES AND PAYABLES 217
9.3 RECOGNIZING AND VALUING ACCOUNTS RECEIVABLE 218
9.4 METHODS OF ESTIMATING UNCOLLECTIBLE ACCOUNTS 222
9.5 WRITE-OFF A CUSTOMER'S ACCOUNT 226
9.6 SUBSEQUENT RECOVERY OF WRITTEN OFF RECEIVABLES 227
9.7 PROMISSORY NOTES 228
9.8 DISCOUNTING A NOTE RECEIVABLE 230
9.9 NOTES PAYABLE 232
QUESTIONS 235
EXERCISES 236
Chapter 10 PLANT ASSETS AND INTANGIBLE ASSETS 243
10.1 PLANT ASSETS 245
10.2 DETERMING THE COST OF PLANT ASSETS 245
10.3 EXPENDITURES DURING USEFUL LIFE 247
10.4 DEPRECIATION 248
10.5 MEASUREMENT AFTER RECOGNITION 254
10.6 DISPOSAL OF PLANT ASSETS 256
10.7 IMPAIRMENTS 261
10.8 INTANGIBLE ASSETS 262
10.9 ACCOUNTING FOR INTANGIBLE ASSETS 265
QUESTIONS 268
EXERCISES 269
Chapter 11 LIABILITIES 275
11.1 INTRODUCTION 277
11.2 CURRENT LIABILITIES 278
11.3 NON-CURRENT LIABILITIES 279
11.4 BONDS PAYABLE 280
11.5 PROVISION AND WARRANTY LIABILITIES 290
QUESTIONS 292
EXERCISES 293
Chapter 12 SHAREHOLDERS'EQUITY 297
12.1 INTRODUCTION 299
12.2 TERMINOLOGY 300
12.3 TYPES OF SHARES 301
12.4 SHAREHOLDERS'EQUITY 302
12.5 ISSUANCE OF SHARES 303
12.6 TREASURY SHARES 306
12.7 DIVIDENDS 308
12.8 SHARE SPLIT 311
12.9 RETAINED EARNINGS 312
QUESTIONS 314
EXERCISES 315
Chapter 13 INVESTMENTS 321
13.1 INTRODUCTION 323
13.2 ACCOUNTING FOR INVESTMENTS IN DEBT SECURITIES 324
13.3 ACCOUNTING FOR INVESTMENTS IN EQUITY SECURITIES 326
13.4 VALUING AND REPORTING INVESTMENTS 329
13.5 PRESENTATION OF INVESTMENTS IN THE FINANCIAL STATEMENTS 334
QUESTIONS 337
EXERCISES 337
Chapter 14 STATEMENT OF CASH FLOWS 343
14.1 THE PURPOSE OF THE STATEMENT OF CASH FLOWS 345
14.2 CASH FLOWS BY ACTIVITIES 346
14.3 TYPES OF CASH INFLOWS AND OUTFLOWS 347
14.4 PREPARATION OF THE STATEMENT OF CASH FLOWS 350
14.5 THE INDIRECT METHOD 353
14.6 THE DIRECT METHOD 361
QUESTIONS 365
EXERCISES 366
Terminology 373