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會計學原理(第19版)--普通高等教育“十一五”國家級規(guī)劃教材,教育部高校工商管..
- 所屬分類:
工商管理復..
- 作者:
(美國)約翰·J·懷爾德 (John J.Wild),(美國)肯·W·肖 (Ken W.Shaw),
- 出版社:
中國人民大學出版社
- ISBN:9787300110370
- 出版日期:2009-07-01
-
原價:
¥39.00元
現(xiàn)價:¥30.42元
圖書簡介
《會計學原理(第19版)》主要講述了:由懷爾德,肖和基亞佩塔三位著名教授合著的《會計學原理》(第19版)一書,在以前版本的基礎(chǔ)上不斷完善、不斷創(chuàng)新,是美國最有影響力、全球最暢銷的會計教材之一。第19版沿用了廣受好評的CAP框架——概念(conceptual)、分析(analytical)與程序(procedural),以通俗有趣的語言、豐富翔實的案例.系統(tǒng)講述了會計循環(huán)的原理與方法、貨幣資金及其內(nèi)部控制、應(yīng)收款項、存貨、固定資產(chǎn),無形資產(chǎn)、流動負債、長期負債與所有者權(quán)益等會計處理程序與方法。該書強調(diào)會計環(huán)境對會計實務(wù)的影響.強調(diào)會計概念框架在會計處理中的指導作用,強調(diào)會計方法的可理解性、可操作性及其經(jīng)濟后果,強調(diào)各章之間及每章內(nèi)部結(jié)構(gòu)的邏輯性,在幫助學習者正確理解會計,系統(tǒng)掌握會計基本程序與方法,為其他會計課程的學習打下良好基礎(chǔ)等方面有極高的價值。
為滿足國內(nèi)高校開展會計雙語教學與全英語教學的需要.我們根據(jù)教育部對雙語教學的評估要求,推出了該書的最新雙語教學版,適合“會計學原理”課程雙語及全英語教學使用,也是會計專業(yè)外語課程的理想用書.還可以作為會計專業(yè)與財務(wù)專業(yè)本科生、MPAcc、MBA學生以及各類在職管理人員學習會計的基礎(chǔ)教材。
《會計學原理(第19版)》配套的中文翻譯版即將出版。
作者簡介
約翰·J·懷爾德,威斯康星大學商學院教授。曾任教于密歇根州立大學和英國曼徹斯特大學。在大學部和研究所教授課程,曾獲威斯康星大學2003年度畢業(yè)班教學卓越獎、密歇根州立大學教學卓越獎等。
目錄
1 Accounting in Business ⅠImportance of Accounting
Fundamentals of Accounting
Transaction Analysis and the Accounting Equation
Financial Statements
2 Analyzing and Recording Transactions
Analyzing and Recording Process
Analyzing and Processing Transactions
Trial Balance
3 Adjusting Accounts and Preparing Financial Statements
Timing and Reporting
Adjusting Accounts
Preparing Financial Statements
4 Completing the Accounting Cycle
Work Sheet as a Tool
Closing Process
Accounting Cycle
Classified Balance Sheet
5 Accounting for Merchandising OperationsⅢ
Merchandising Activities
Accounting for Merchandise Purchases
Accounting for Merchandise Sales
Completing the Accounting Cycle
Financial Statement Formats
6 Inventories and Cost of Sales
Inventory Basics
Inventory Costing Under a Perpetual System
Valuing Inventory at LCM and the Effects of
Inventory Errors
7 Accounting Information Systems
Fundamental System Principles
Special Journals in Accounting
8 Cash and Internal Controls
Internal Control
C.ontrol of Cash
Banking Activities as Controls
9 Accounting for Receivables
Accounts Peceivable
Notes Receivable
Disposing of Receivables
10 Plant Assets, Natural Resources, and Intangibles
SECTION 1-PLANT ASSETS
Cost Determination
Depreciation
Additional Expenditures
Disposals of Plant Assets
SECTION 2-NATURAL RESOURCES
SECTION 3-INTANGIBLF ASSFTFS
11 Current Liabilities and Payroll Accounting
Characteristics of Liabilities
Known Liabilities
Estimated Liabilities
Contingent Liabilities
12 Long-Term Liabilities
Basics of Bonds
Bond Issuances
Bond Retirement
Long-Term Notes Payable
13 Investments and International
Operations
Basics of Investments
Reporting of Noninfluential Investments
Reporting of Influential Investments
14 Accounting for
Corporations
Corporate Form of Organization
Common Stock
Dividends
Preferred Stock
Treasury Stock
Reporting of Equity
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