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会计学原理【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

会计学原理
  • 约翰J·怀尔德，肯W·肖，巴巴拉·基亚佩塔编著 著
  • 出版社： 北京：中国人民大学出版社
  • ISBN：9787300110370
  • 出版时间：2009
  • 标注页数：378页
  • 文件大小：123MB
  • 文件页数：390页
  • 主题词：会计学－高等学校－教材

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图书目录

1 Accounting in Business1

Importance of Accounting2

Fundamentals of Accounting5

Transaction Analysis and the Accounting Equation9

Financial Statements14

2 Analyzing and Recording Transactions27

Analyzing and Recording Process28

Analyzing and Processing Transactions31

Trial Balance42

3 Adjusting Accounts and Preparing Financial Statements58

Timing and Reporting59

Adjusting Accounts61

Preparing Financial Statements71

4 Completing the Accounting Cycle86

Work Sheet as a Tool87

Closing Process91

Accounting Cycle95

Classified Balance Sheet96

5 Accounting for Merchandising Operations111

Merchandising Activities112

Accounting for Merchandise Purchases114

Accounting for Merchandise Sales119

Completing the Accounting Cycle121

Financial Statement Formats124

6 Inventories and Cost of Sales142

Inventory Basics143

Inventory Costing Under a Perpetual System144

Valuing Inventory at LCM and the Effects of Inventory Errors152

7 Accounting Information Systems172

Fundamental System Principles173

Special Journals in Accounting174

8 Cash and Internal Controls200

Internal Control201

Control of Cash205

Banking Activities as Controls212

9 Accounting for Receivables227

Accounts Receivable228

Notes Receivable237

Disposing of Receivables241

10 Plant Assets,Natural Resources,and Intangibles251

SECTION 1-PLANT ASSETS252

Cost Determination253

Deprcciation255

Additional Expenditures262

Disposals of Plant Assets263

SECTION 2-NATURAL RESOURCES265

SECTION 3-INTANGIBLE ASSETS267

11 Current Liabilities and Payroll Accounting280

Characteristics of Liabilities281

Known Liabilities283

Estimatted Liabilities289

Contingent Liabilities291

12 Long-Term Liabilities302

Basics of Bonds303

Bond Issuances305

Bond Retirement312

Long-Term Notes Payable313

13 Investments and International Operations323

Basics of Investments324

Reporting of Noninfluential Investments327

Reporting of Influential Investments330

14 Accounting for Corporations344

Corporate Form of Organization345

Common Stock349

Dividends351

Preferred Stock355

Treasury Stock359

Reporting of Equity361

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