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会计学原理 原书第21版 英文版【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

会计学原理 原书第21版 英文版
  • 约翰·J·怀尔德，肯·W·肖，巴巴拉·基亚佩塔著 著
  • 出版社： 北京：中国人民大学出版社
  • ISBN：9787300183145
  • 出版时间：2013
  • 标注页数：411页
  • 文件大小：144MB
  • 文件页数：421页
  • 主题词：会计学－高等学校－教材－英文

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图书目录

1 Accounting in Business2

Importance of Accounting3

Fundamentals of Accounting6

Transaction Analysis and the Accounting Equation13

Financial Statements18

2 Analyzing and Recording Transactions36

Analyzing and Recording Process37

Analyzing and Processing Transactions41

Trial Balance52

3 Adjusting Accounts and Preparing Financial Statements70

Timing and Reporting71

Adjusting Accounts73

Preparing Financial Statements83

4 Completing the Accounting Cycle100

Work Sheet as a Tool101

Closing Process105

Accounting Cycle109

Classified Balance Sheet110

5 Accounting for Merchandising Operations126

Merchandising Activities127

Accounting for Merchandise Purchases129

Accounting for Merchandise Sales134

Completing the Accounting Cycle136

Financial Statement Formats139

6 Inventories and Cost of Sales160

Inventory Basics161

Inventory Costing under a Perpetual System162

Valuing Inventory at LCM and the Effects of Inventory Errors170

7 Accounting Information Systems192

Fundamental System Principles193

Special Journals in Accounting194

Technology-Based Accounting Systems205

8 Cash and Internal Controls218

Internal Control219

Control of Cash224

Banking Activities as Controls230

9 Accounting for Receivables246

Accounts Receivable247

Notes Receivable256

Disposal of Receivables260

10 Plant Assets,Natural Resources,and Intangibles272

SECTION 1—PLANT ASSETS273

Cost Determination274

Depreciation276

Additional Expenditures283

Disposals of Plant Assets284

SECTION 2—NATURAL RESOURCES286

SECTION 3—INTANGIBLE ASSETS287

11 Current Liabilities and Payroll Accounting302

Characteristics of Liabilities303

Known Liabilities305

Estimated Liabilities312

Contingent Liabilities314

12 Long-Term Liabilities326

Basics of Bonds327

Bond Issuances329

Bond Retirement336

Long-Term Notes Payable337

13 Investments and International Operations352

Basics of Investments353

Reporting of Noninfluential Investments356

Reporting of Influential Investments359

14 Accounting for Corporations376

Corporate Form of Organization377

Common Stock381

Dividends383

Preferred Stock387

Treasury Stock391

Reporting of Equity393

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