财务会计

作者: [美] 沃伦（Warren.C.S.）著 , 毕晓方编

出版社: 高等教育出版社

出版时间: 2005-02

版次: 1

ISBN: 9787040162219

定价: 38.00

装帧: 平装

开本: 16开

纸张: 胶版纸

页数: 462页

字数: 900千字

丛书: 高等学校会计学类英文版教材·世界优秀教材中国版

分类: 经济

7人买过

　　《财务会计》在重点讲解会计程序的同时，加强了对会计如何贡献于有效管理的讨论。《财务会计》围绕会计系统和企业组织的关系，在阐述会计要素、会计等式、会计原则和会计循环的基础上，强调会计控制的重要性，介绍了各项资产、负债和股东权益的业务处理和报告，以及相关的财务比率分析。

　　《财务会计》将会计系统的介绍与企业业务活动融合在一起，不乏现实企业的会计处理例证和财务分析，同时以图表形式对企业业务活动流程和财务会计专业概念进行讲解，深入浅出，便于读者理解、循序渐进地掌握会计的基本概念和方法。

　　《财务会计》非常适合作为大学本科"财务会计"课程教材使用。　　Carl S.warren,美国乔治亚大学会计学客座教授，曾执教于衣阿州立大学、密歇根州立大学和芝加哥大学。他在密歇根州立大学获得博士学位。Warren教授执教25余年，讲授过会计学专业各种类型的课程，近期讲授会计学原理和审计等课程。

　　James M.Reeve，美国田纳西大学会计学教授，讲授会计学原理等课程，曾担任P＆G，Coca -co-la,Sony 等知名公司的咨询顾问。

　　Philip E.Fess，美国伊利诺斯大学会计学教授。他是美国著名的会计教育专家，数以百万计的大学生通过阅读他的教材，对会计学及其应用有了深刻的理解。 1. Introduction to Accounting and Business

Nature of a Business

Types of Businesses

Types of Business Organizations

Business Strategies

Value Chain of a Business

Business Stakeholders

The Role of Accounting in Business

Business Ethics

Profession of Accounting

Private Accounting

Public Accounting

Specialized Accounting Fields

Generally Accepted Accounting Principles

Business Entity Concept

The Cost Concept

Assets, Liabilities, and Owner's Equity

Business Transactions and the Accounting Equation

Financial Statements

Income Statement

Statement of Owner's Equity

Balance Sheet

Statement of Cash Flows

Financial Analysis and Interpretation

2. Analyzing Transactions

Usefulness of an Account

Characteristics of an Account

Analyzing and Summarizing Transactions in Accounts

Transactions and Balance Sheet Accounts

Income Statement Accounts

Withdrawals by the Owner

Normal Balances of Accounts

Illustration of Analyzing and Summarizing Transactions

Trial Balance

Discovery and Correction of Errors

Discovery of Errors

Correction of Errors

Financial Analysis and Interpretation

3. The Matching Concept and the Adjusting Process

The Matching Concept

Nature of the Adjusting Process

Recording Adjusting Entries

Deferred Expenses （Prepaid Expenses）

Deferred Revenue （Unearned Revenue）

Accrued Expenses （Accrued Liabilities）

Accrued Revenues （Accrued Assets）

Fixed Assets

Summary of Adjustment Process

Financial Analysis and Interpretation

4. Completing the Accounting Cycle

Accounting Cycle

Work Sheet

Unadjusted Trial Balance Columns

Adjustments Columns

Adjusted Trial Balance Columns

Income Statement and Balance Sheet Columns

Financial Statements

Income Statement

Statement of Owner's Equity

Balance Sheet

Adjusting and Closing Entries

Journalizing and Posting Closing Entries

Post-Closing Trial Balance

Fiscal Year

Financial Analysis and Interpretation

Appendix: Reversing Entries

5. Accounting Systems and Internal Controls

Basic Accounting Systems

Internal Control

Objectives of Internal Control

Elements of Internal Control

Manual Accounting Systems

Subsidiary Ledgers

Special Journals

Manua Accounting System: The Revenue and Collection Cycle

Manual Accounting System: The Purchase and Payment Cycle

Adapting Manual Accounting Systems

Additional Subsidiary Ledgers

Modified Special Journals

E-Commerce

6. Accounting for Merchandising Businesses

Nature of Merchandising Businesses

Financial Statements for a Merchandising Business

Multiple-Step Income Statement

Single-Step Income Statement

Statement of Owner's Equity

Balance Sheet

Sales Transactions

Cash Sales

Sales on Account

Sales Discounts

Sales Returns and Allowances

Purchase Transactions

Purchases Discounts

Purchases Returns and Allowances

Transportation Costs, Sales Taxes, and Trade Discounts

Transportations Costs

Sales Taxes

Trade Discounts

Illustration of Accounting for Merchandise Transactions

Chart of Accounts for a Merchandising Business

The Accounting Cycle for a Merchandising Business

Merchandise Inventory Shrinkage

Work Sheet

Closing Entries

Financial Analysis and Interpretation

Manual Accounting System

7. Cash

Nature of Cash and the Importance of Controls Over Cash

Control of Cash Receipts

Controlling Cash Received from Cash Sales

Controlling Cash Received in the Mail

Internal Control of Cash Payments

Basic Features of the Voucher System

Bank Accounts: Their Nature and Use as a Control Over Cash

Business Bank Accounts

Bank Statement

Bank Accounts as a Control Over Cash

Bank Reconciliation

Petty Cash

Presentation of Cash on the Balance Sheet

Financial Analysis and Interpretation

8. Receivables

Classification of Receivables

Accounts Receivable

Notes Receivable

Other Receivables

Internal Control of Receivables

Uncollectible Receivables

Allowance Method of Accounting for Uncollectibles

Write-Offs to the Allowance Account

Estimating Uncollectibles

Direct Write-Off Method of Accounting for Uncollectibles

Characteristics of Notes Receivable

Due Date

Interest

Maturity Value

Accounting for Notes Receivable

Receivables on the Balance Sheet

Financial Analysis and Interpretation

Appendix: Discounting Notes Receivable

9. Inventories

Internal Control of Inventories

Effect of Inventory Errors on Financial Statements

Inventory Cost Flow Assumptions

Inventory Costing Methods Under a Perpetual Inventory System

First-In, First-Out Method

……

10. Fixed Assets and Intangible Assets

11. Current Liabilities

12. Corporations: Organization, Capital Stock Transactions, and Dividends

13. Accounting for Partnerships and Limited Liability Corporations

14. Income Taxes, Unusual Income Items, and Investments in Stocks

15. Bonds Payable and Investments in Bonds

16. Statement of Cash Flows

17. Financial Statement Analysis
内容简介:
　　《财务会计》在重点讲解会计程序的同时，加强了对会计如何贡献于有效管理的讨论。《财务会计》围绕会计系统和企业组织的关系，在阐述会计要素、会计等式、会计原则和会计循环的基础上，强调会计控制的重要性，介绍了各项资产、负债和股东权益的业务处理和报告，以及相关的财务比率分析。

　　《财务会计》将会计系统的介绍与企业业务活动融合在一起，不乏现实企业的会计处理例证和财务分析，同时以图表形式对企业业务活动流程和财务会计专业概念进行讲解，深入浅出，便于读者理解、循序渐进地掌握会计的基本概念和方法。

　　《财务会计》非常适合作为大学本科"财务会计"课程教材使用。
作者简介:
　　Carl S.warren,美国乔治亚大学会计学客座教授，曾执教于衣阿州立大学、密歇根州立大学和芝加哥大学。他在密歇根州立大学获得博士学位。Warren教授执教25余年，讲授过会计学专业各种类型的课程，近期讲授会计学原理和审计等课程。

　　James M.Reeve，美国田纳西大学会计学教授，讲授会计学原理等课程，曾担任P＆G，Coca -co-la,Sony 等知名公司的咨询顾问。

　　Philip E.Fess，美国伊利诺斯大学会计学教授。他是美国著名的会计教育专家，数以百万计的大学生通过阅读他的教材，对会计学及其应用有了深刻的理解。
目录:
1. Introduction to Accounting and Business

Nature of a Business

Types of Businesses

Types of Business Organizations

Business Strategies

Value Chain of a Business

Business Stakeholders

The Role of Accounting in Business

Business Ethics

Profession of Accounting

Private Accounting

Public Accounting

Specialized Accounting Fields

Generally Accepted Accounting Principles

Business Entity Concept

The Cost Concept

Assets, Liabilities, and Owner's Equity

Business Transactions and the Accounting Equation

Financial Statements

Income Statement

Statement of Owner's Equity

Balance Sheet

Statement of Cash Flows

Financial Analysis and Interpretation

2. Analyzing Transactions

Usefulness of an Account

Characteristics of an Account

Analyzing and Summarizing Transactions in Accounts

Transactions and Balance Sheet Accounts

Income Statement Accounts

Withdrawals by the Owner

Normal Balances of Accounts

Illustration of Analyzing and Summarizing Transactions

Trial Balance

Discovery and Correction of Errors

Discovery of Errors

Correction of Errors

Financial Analysis and Interpretation

3. The Matching Concept and the Adjusting Process

The Matching Concept

Nature of the Adjusting Process

Recording Adjusting Entries

Deferred Expenses （Prepaid Expenses）

Deferred Revenue （Unearned Revenue）

Accrued Expenses （Accrued Liabilities）

Accrued Revenues （Accrued Assets）

Fixed Assets

Summary of Adjustment Process

Financial Analysis and Interpretation

4. Completing the Accounting Cycle

Accounting Cycle

Work Sheet

Unadjusted Trial Balance Columns

Adjustments Columns

Adjusted Trial Balance Columns

Income Statement and Balance Sheet Columns

Financial Statements

Income Statement

Statement of Owner's Equity

Balance Sheet

Adjusting and Closing Entries

Journalizing and Posting Closing Entries

Post-Closing Trial Balance

Fiscal Year

Financial Analysis and Interpretation

Appendix: Reversing Entries

5. Accounting Systems and Internal Controls

Basic Accounting Systems

Internal Control

Objectives of Internal Control

Elements of Internal Control

Manual Accounting Systems

Subsidiary Ledgers

Special Journals

Manua Accounting System: The Revenue and Collection Cycle

Manual Accounting System: The Purchase and Payment Cycle

Adapting Manual Accounting Systems

Additional Subsidiary Ledgers

Modified Special Journals

E-Commerce

6. Accounting for Merchandising Businesses

Nature of Merchandising Businesses

Financial Statements for a Merchandising Business

Multiple-Step Income Statement

Single-Step Income Statement

Statement of Owner's Equity

Balance Sheet

Sales Transactions

Cash Sales

Sales on Account

Sales Discounts

Sales Returns and Allowances

Purchase Transactions

Purchases Discounts

Purchases Returns and Allowances

Transportation Costs, Sales Taxes, and Trade Discounts

Transportations Costs

Sales Taxes

Trade Discounts

Illustration of Accounting for Merchandise Transactions

Chart of Accounts for a Merchandising Business

The Accounting Cycle for a Merchandising Business

Merchandise Inventory Shrinkage

Work Sheet

Closing Entries

Financial Analysis and Interpretation

Manual Accounting System

7. Cash

Nature of Cash and the Importance of Controls Over Cash

Control of Cash Receipts

Controlling Cash Received from Cash Sales

Controlling Cash Received in the Mail

Internal Control of Cash Payments

Basic Features of the Voucher System

Bank Accounts: Their Nature and Use as a Control Over Cash

Business Bank Accounts

Bank Statement

Bank Accounts as a Control Over Cash

Bank Reconciliation

Petty Cash

Presentation of Cash on the Balance Sheet

Financial Analysis and Interpretation

8. Receivables

Classification of Receivables

Accounts Receivable

Notes Receivable

Other Receivables

Internal Control of Receivables

Uncollectible Receivables

Allowance Method of Accounting for Uncollectibles

Write-Offs to the Allowance Account

Estimating Uncollectibles

Direct Write-Off Method of Accounting for Uncollectibles

Characteristics of Notes Receivable

Due Date

Interest

Maturity Value

Accounting for Notes Receivable

Receivables on the Balance Sheet

Financial Analysis and Interpretation

Appendix: Discounting Notes Receivable

9. Inventories

Internal Control of Inventories

Effect of Inventory Errors on Financial Statements

Inventory Cost Flow Assumptions

Inventory Costing Methods Under a Perpetual Inventory System

First-In, First-Out Method

……

10. Fixed Assets and Intangible Assets

11. Current Liabilities

12. Corporations: Organization, Capital Stock Transactions, and Dividends

13. Accounting for Partnerships and Limited Liability Corporations

14. Income Taxes, Unusual Income Items, and Investments in Stocks

15. Bonds Payable and Investments in Bonds

16. Statement of Cash Flows

17. Financial Statement Analysis

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财务会计

内容简介:

作者简介:

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