會計學

《會計學》是為那些沒有會計知識背景的讀者學習會計學而編著的，全書概括論述了財務會計和管理會計中的一些基礎知識和基本理論問題，前10章主要闡述的是關於財務會計方面的論題；後5章主要闡述的是關於管理會計方面的內容。全書的重點在於強調經理人、投資者或其他的公司股東應該如何使用公司財務報告，以便做出正確有效的經營決策。書中各章均安排了一些大公司的案例和“企業戰略”模塊，以作為論述的基礎與起點，以便讀者融會貫通，運用最新的會計理論來更好地指導豐富多彩的商務實踐。

《會計學》可供金融、市場營銷等非會計學專業本科生和MBA學生用做會計學教材。同時適合於那些從事貿易、金融、營銷等領域的人士學習會計學使用。

CHAPTER 1 The Role of Accounting in Business

The Nature of Business

Types of Businesses

Forms of Business

Business Strategies

Value Chain of a Business

Business Stakeholders

Business Activities

Financing Activities

Investing Activities

Operating Activities

What Is Accounting and Its Role in Business?

Financial Statements

Income Statement

Retained Earnings Statement

Balance Sheet

Statement of Cash Flows

Interrelationships among Financial Statements

Accounting Concepts

Business Entity Concept

Cost Concept

Going Concern Concept

Matching Concept

Objectivity Concept

Unit of Measure Concept

Adequate Disclosure Concept

Accounting Period Concept

Horizontal Analysis

CHAPTER 2 The Cash Basis of Accounting

Elements of an Accounting System

Rules

Framework

Controls

Cash and Accrual Bases of Accounting

Using the Cash Basis of Accounting

Using the Accrual Basis of Accounting

Summary of Differences between the Cash and Accrual Bases of Accounting

Using the Cash Basis for a Corporations First Period of Operations

Financial Statements for a Corporations First Period of Operations

Income Statement

Retained Earnings Statement

Balance Sheet

Statement of Cash Flows

Using the Cash Basis for the Second Period of Operations

Advantages and Disadvantages of the Cash Basis

Vertical Analysis

CHAPTER 3 The Accrual Basis of Accounting

The Accrual Basis of Accounting and the Matching Concept

Using the Accrual Basis of Accounting for Family Health Cares November Transactions

The Adjustment Process

Deferrals and Accruals

Adjustments for Family Health Care

Financial Statements

Interpreting Accrual and Cash Basis Income

The Accounting Cycle

Common-Size Financial Statements

CHAPTER 4 Accounting for Merchandise Operations

CHAPTER 5 Internal Control and Cash

CHAPTER 6 Receivables and Inventories

CHAPTER 7 Fixed Assets and Intangible

CHAPTER 8 Liabilities and Stockholders Equity

CHAPTER 9 Financial Statement Analysis

CHAPTER l0 Accounting Systems for Manufacturing Businesses

CHAPTER 11 Cost Behavior and Cost-Volume-Profit Analysis

CHAPTER 12 Differential Analysis and Product Pricing

CHAPTER 13 Budgeting and Standard Cost Systems

CHAPTER 14 Performance Evaluation for Decentralized Operations

CHAPTER 15 Capital Investment Analysis

Carl S．Warren美國喬治亞大學會計學客座教授，曾執教於衣阿華州立大學、密歇根州立大學和芝加哥大學。他在密歇根州立大學獲得博士學位。wareen教授執教25餘年，講授過會計學專業各種類型的課程，近期講授會計學原理和審計等課程。