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会计学(第2版)


作者:
Carl S.Warren
定价:
37.00 元
版面字数:
820千字
开本:
16开
装帧形式:
平装
页数:
451
最新
印次时间:
暂无
ISBN:
978-7-04-016223-3
物料号:
16223-00
出版时间:
2005-01-04
读者对象:
高等教育
一级分类:
管理
二级分类:
工商管理
三级分类:
会计学

暂无
  • 目录
    • CHAPTER 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 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 Corporation's First Period of Operations
                                                                  • Financial Statements for a Corporation's 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 The Accrual Basis of Accounting
                                                                              • The Accrual Basis of Accounting and the Matching Concept
                                                                                • Using the Accrual Basis of Accounting for Family Health Care's 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 Accounting for Merchandise Operations
                                                                                              • Merchandise Operations
                                                                                                • Financial Statements for a Merchandising Business
                                                                                                  • Multiple-Step Income Statement
                                                                                                    • Single-Step Income Statement
                                                                                                      • Retained Earnings Statement
                                                                                                        • Balance Sheet
                                                                                                          • Statement of Cash Flows
                                                                                                          • Sales Transactions
                                                                                                            • Cash Sales
                                                                                                              • Sales on Account
                                                                                                                • Sales Discounts
                                                                                                                  • Sales Returns and Allowances
                                                                                                                  • Purchase Transactions
                                                                                                                    • Purchase Discounts
                                                                                                                      • Purchase Returns and Allowances
                                                                                                                      • Transportation Costs and Sales Taxes
                                                                                                                        • Transportation Costs
                                                                                                                          • Sales Taxes
                                                                                                                          • Dual Nature of Merchandise Transactions
                                                                                                                            • Merchandise Shrinkage
                                                                                                                              • Gross Profit and Operating Profit Analysis
                                                                                                                              • CHAPTER Internal Control and Cash
                                                                                                                                • Internal Control
                                                                                                                                  • Objectives of Internal Control
                                                                                                                                    • Elements of Internal Control
                                                                                                                                    • Prevention and Detection of Employee Fraud
                                                                                                                                      • Preventive Controls
                                                                                                                                        • Detective Controls
                                                                                                                                          • Risk Factors Relating to Employee Fraud
                                                                                                                                            • Examples of Employee Fraud
                                                                                                                                            • Cash Controls over Receipts and Payments
                                                                                                                                              • Control of Cash Receipts
                                                                                                                                                • Control of Cash Payments
                                                                                                                                                • Bank Accounts
                                                                                                                                                  • Use of Bank Accounts
                                                                                                                                                    • Bank Statement
                                                                                                                                                      • Bank Accounts as a Control over Cash
                                                                                                                                                      • Bank Reconciliation
                                                                                                                                                        • Special-Purpose Cash Funds
                                                                                                                                                          • Financial Statement Reporting of Cash
                                                                                                                                                            • Cash Ratios
                                                                                                                                                              • Ratio of Cash Flow to Net Income
                                                                                                                                                                • Ratio of Cash to Monthly Cash Expenses
                                                                                                                                                              • CHAPTER Receivables and Inventories
                                                                                                                                                                • Classification of Receivables
                                                                                                                                                                  • Accounts Receivable
                                                                                                                                                                    • Notes Receivable
                                                                                                                                                                      • Other Receivables
                                                                                                                                                                      • Uncollectible Receivables
                                                                                                                                                                        • Estimating Uncollectible Receivables
                                                                                                                                                                          • Sales Method
                                                                                                                                                                            • Aging-of-Receivables Method
                                                                                                                                                                              • Write-Offs of Customer Accounts
                                                                                                                                                                              • Classification of Inventories
                                                                                                                                                                                • Inventory Cost Flow Assumptions
                                                                                                                                                                                  • Comparing Costing Methods
                                                                                                                                                                                    • Use of Fifo Method
                                                                                                                                                                                      • Use of Lifo Method
                                                                                                                                                                                        • Use of Average Cost Method
                                                                                                                                                                                        • Reporting Receivables and Inventory
                                                                                                                                                                                          • Receivables
                                                                                                                                                                                            • Inventory
                                                                                                                                                                                            • Turnover Ratios
                                                                                                                                                                                              • Accounts Receivable Turnover
                                                                                                                                                                                                • Inventory Turnover
                                                                                                                                                                                              • CHAPTER 7 Fixed Assets and Intangible Assets
                                                                                                                                                                                                • Nature of Fixed Assets
                                                                                                                                                                                                  • Classifying Costs
                                                                                                                                                                                                    • The Cost of Fixed Assets
                                                                                                                                                                                                    • Accounting for Depreciation
                                                                                                                                                                                                      • Factors in Computing Depreciation Expense
                                                                                                                                                                                                        • Comparing Depreciation Methods
                                                                                                                                                                                                          • Depreciation for Federal Income Tax
                                                                                                                                                                                                          • Natural Resources
                                                                                                                                                                                                            • Fixed Asset Disposals
                                                                                                                                                                                                              • Discarding Fixed Assets
                                                                                                                                                                                                                • Selling Fixed Assets
                                                                                                                                                                                                                • Capital and Revenue Expenditures
                                                                                                                                                                                                                  • Intangible Assets
                                                                                                                                                                                                                    • Patents
                                                                                                                                                                                                                      • Copyrights and Trademarks
                                                                                                                                                                                                                        • Goodwill
                                                                                                                                                                                                                        • Reporting Fixed Assets and Intangible Assets
                                                                                                                                                                                                                          • Analyzing Fixed Assets
                                                                                                                                                                                                                            • Operational Utilization Analyses
                                                                                                                                                                                                                              • Financial Utilization Analysis
                                                                                                                                                                                                                            • CHAPTER 8 Liabilities and Stockholders' Equity
                                                                                                                                                                                                                              • Financing Operations
                                                                                                                                                                                                                                • Liabilities
                                                                                                                                                                                                                                  • Current Liabilities
                                                                                                                                                                                                                                    • Notes Payable
                                                                                                                                                                                                                                      • Income Taxes
                                                                                                                                                                                                                                        • Contingent Liabilities
                                                                                                                                                                                                                                          • Payroll
                                                                                                                                                                                                                                          • Bonds
                                                                                                                                                                                                                                            • Stock
                                                                                                                                                                                                                                              • Common and Preferred Stock
                                                                                                                                                                                                                                                • Issuance of Stock
                                                                                                                                                                                                                                                  • Reacquired Stock
                                                                                                                                                                                                                                                  • Dividends
                                                                                                                                                                                                                                                    • Cash Dividends
                                                                                                                                                                                                                                                      • Stock Dividends
                                                                                                                                                                                                                                                      • Stock Splits
                                                                                                                                                                                                                                                        • Reporting Liabilities and Stockholders' Equity
                                                                                                                                                                                                                                                          • Earnings per Share
                                                                                                                                                                                                                                                            • Analyze and Interpret Solvency
                                                                                                                                                                                                                                                            • CHAPTER 9 Financial Statement Analysis
                                                                                                                                                                                                                                                              • Basic Analytical Procedures
                                                                                                                                                                                                                                                                • Horizontal Analysis
                                                                                                                                                                                                                                                                  • Vertical Analysis
                                                                                                                                                                                                                                                                    • Common-Size Statements
                                                                                                                                                                                                                                                                      • Other Analytical Measures
                                                                                                                                                                                                                                                                      • Solvency Analysis
                                                                                                                                                                                                                                                                        • Current Position Analysis
                                                                                                                                                                                                                                                                          • Accounts Receivable Analysis
                                                                                                                                                                                                                                                                            • Inventory Analysis
                                                                                                                                                                                                                                                                              • Ratio of Fixed Assets to Long-Term Liabilities
                                                                                                                                                                                                                                                                                • Ratio of Liabilities to Stockholders' Equity
                                                                                                                                                                                                                                                                                  • Number of Times Interest Charges Earned
                                                                                                                                                                                                                                                                                  • Profitability Analysis
                                                                                                                                                                                                                                                                                    • Ratio of Net Sales to Assets
                                                                                                                                                                                                                                                                                      • Rate Earned on Total Assets
                                                                                                                                                                                                                                                                                        • Rate Earned on Stockholders' Equity
                                                                                                                                                                                                                                                                                          • Rate Earned on Common Stockholders' Equity
                                                                                                                                                                                                                                                                                            • Earnings per Share on Common Stock
                                                                                                                                                                                                                                                                                              • Price-Earnings Ratio
                                                                                                                                                                                                                                                                                                • Dividends per Share and Dividend Yield
                                                                                                                                                                                                                                                                                                • Summary of Analytical Measures
                                                                                                                                                                                                                                                                                                  • Corporate Annual Reports
                                                                                                                                                                                                                                                                                                    • Financial Highlights
                                                                                                                                                                                                                                                                                                      • President's Letter to the Stockholders
                                                                                                                                                                                                                                                                                                        • Management Discussion and Analysis
                                                                                                                                                                                                                                                                                                          • Independent Auditors' Report
                                                                                                                                                                                                                                                                                                            • Historical Summary
                                                                                                                                                                                                                                                                                                          • CHAPTER Accounting Systems for Manufacturing Businesses
                                                                                                                                                                                                                                                                                                            • Nature of Manufacturing Businesses
                                                                                                                                                                                                                                                                                                              • Manufacturing Cost Terms
                                                                                                                                                                                                                                                                                                                • Materials
                                                                                                                                                                                                                                                                                                                  • Factory Labor
                                                                                                                                                                                                                                                                                                                    • Factory Overhead Cost
                                                                                                                                                                                                                                                                                                                    • Cost Accounting System Overview
                                                                                                                                                                                                                                                                                                                      • Job Order Cost Systems for Manufacturing Businesses
                                                                                                                                                                                                                                                                                                                        • Materials
                                                                                                                                                                                                                                                                                                                          • Factory Labor
                                                                                                                                                                                                                                                                                                                            • Factory Overhead Cost
                                                                                                                                                                                                                                                                                                                              • Work in Process
                                                                                                                                                                                                                                                                                                                                • Finished Goods and Cost of Goods Sold
                                                                                                                                                                                                                                                                                                                                  • Sales and Cost of Goods Sold
                                                                                                                                                                                                                                                                                                                                    • Period Costs
                                                                                                                                                                                                                                                                                                                                      • Summary of Cost Flows for Goodwell Printers
                                                                                                                                                                                                                                                                                                                                      • Job Order Costing for Decision Making
                                                                                                                                                                                                                                                                                                                                        • Job Order Cost Systems for Professional Service Businesses
                                                                                                                                                                                                                                                                                                                                          • Just-in-Time Manufacturing Principles
                                                                                                                                                                                                                                                                                                                                            • Reducing Inventory
                                                                                                                                                                                                                                                                                                                                              • Reducing Lead Times
                                                                                                                                                                                                                                                                                                                                                • Reducing Setup Time
                                                                                                                                                                                                                                                                                                                                                  • Emphasizing Product-Oriented Layout
                                                                                                                                                                                                                                                                                                                                                    • Emphasizing Employee Involvement
                                                                                                                                                                                                                                                                                                                                                      • Emphasizing Pull Manufacturing
                                                                                                                                                                                                                                                                                                                                                        • Emphasizing Zero Defects
                                                                                                                                                                                                                                                                                                                                                          • Emphasizing Supplier Partnering
                                                                                                                                                                                                                                                                                                                                                          • Activity-Based Costing
                                                                                                                                                                                                                                                                                                                                                          • CHAPTER Cost Behavior and Cost-Volume-Profit Analysis
                                                                                                                                                                                                                                                                                                                                                            • Cost Behavior
                                                                                                                                                                                                                                                                                                                                                              • Variable Costs
                                                                                                                                                                                                                                                                                                                                                                • Fixed Costs
                                                                                                                                                                                                                                                                                                                                                                  • Mixed Costs
                                                                                                                                                                                                                                                                                                                                                                    • Summary of Cost Behavior Concepts
                                                                                                                                                                                                                                                                                                                                                                      • Reporting Variable and Fixed Costs
                                                                                                                                                                                                                                                                                                                                                                      • Cost-Volume-Profit Relationships
                                                                                                                                                                                                                                                                                                                                                                        • Contribution Margin Concept
                                                                                                                                                                                                                                                                                                                                                                        • Mathematical Approach to Cost-Volume-Profit Analysis
                                                                                                                                                                                                                                                                                                                                                                          • Break-Even Point
                                                                                                                                                                                                                                                                                                                                                                            • Target Profit
                                                                                                                                                                                                                                                                                                                                                                            • Graphic Approach to Cost-Volume-Profit Analysis
                                                                                                                                                                                                                                                                                                                                                                              • Cost-Volume-Profit (Break-Even) Chart
                                                                                                                                                                                                                                                                                                                                                                                • Profit-Volume Chart
                                                                                                                                                                                                                                                                                                                                                                                  • Use of Computers in Cost-Volume-Profit Analysis
                                                                                                                                                                                                                                                                                                                                                                                  • Sales Mix Considerations
                                                                                                                                                                                                                                                                                                                                                                                    • Special Cost-Volume-Profit Relationships
                                                                                                                                                                                                                                                                                                                                                                                      • Margin of Safety
                                                                                                                                                                                                                                                                                                                                                                                        • Operating Leverage
                                                                                                                                                                                                                                                                                                                                                                                        • Assumptions of Cost-Volume-Profit Analysts
                                                                                                                                                                                                                                                                                                                                                                                        • CHAPTER Differential Analysis and Product Pricing
                                                                                                                                                                                                                                                                                                                                                                                          • Differential Analysis
                                                                                                                                                                                                                                                                                                                                                                                            • Lease or Sell
                                                                                                                                                                                                                                                                                                                                                                                              • Discontinue a Segment or Product
                                                                                                                                                                                                                                                                                                                                                                                                • Make or Buy
                                                                                                                                                                                                                                                                                                                                                                                                  • Replace Equipment
                                                                                                                                                                                                                                                                                                                                                                                                    • Process or Sell
                                                                                                                                                                                                                                                                                                                                                                                                      • Accept Business at a Special Price
                                                                                                                                                                                                                                                                                                                                                                                                      • Setting Normal Product Selling Prices
                                                                                                                                                                                                                                                                                                                                                                                                        • Total Cost Concept
                                                                                                                                                                                                                                                                                                                                                                                                          • Activity-Based Costing
                                                                                                                                                                                                                                                                                                                                                                                                          • Product Profitability and Pricing under Production Bottlenecks
                                                                                                                                                                                                                                                                                                                                                                                                            • Product Profitability under Production Bottlenecks
                                                                                                                                                                                                                                                                                                                                                                                                              • Product Pricing under Production Bottlenecks
                                                                                                                                                                                                                                                                                                                                                                                                            • CHAPTER Budgeting and Standard Cost Systems
                                                                                                                                                                                                                                                                                                                                                                                                              • Nature and Objectives of Budgeting
                                                                                                                                                                                                                                                                                                                                                                                                                • Objectives of Budgeting
                                                                                                                                                                                                                                                                                                                                                                                                                  • Human Behavior and Budgeting
                                                                                                                                                                                                                                                                                                                                                                                                                    • Budgeting Systems
                                                                                                                                                                                                                                                                                                                                                                                                                      • Static Budget
                                                                                                                                                                                                                                                                                                                                                                                                                        • Flexible Budget
                                                                                                                                                                                                                                                                                                                                                                                                                          • Computerized Budgeting Systems
                                                                                                                                                                                                                                                                                                                                                                                                                          • Master Budget
                                                                                                                                                                                                                                                                                                                                                                                                                            • Income Statement Budgets
                                                                                                                                                                                                                                                                                                                                                                                                                              • Balance Sheets Budgets
                                                                                                                                                                                                                                                                                                                                                                                                                              • Standards
                                                                                                                                                                                                                                                                                                                                                                                                                                • Setting Standards
                                                                                                                                                                                                                                                                                                                                                                                                                                  • Types of Standards
                                                                                                                                                                                                                                                                                                                                                                                                                                    • Reviewing and Revising Standards
                                                                                                                                                                                                                                                                                                                                                                                                                                      • Support and Criticism of Standards
                                                                                                                                                                                                                                                                                                                                                                                                                                      • Budgetary Performance Evaluation
                                                                                                                                                                                                                                                                                                                                                                                                                                        • Variances from Standards
                                                                                                                                                                                                                                                                                                                                                                                                                                          • Direct Materials Variances
                                                                                                                                                                                                                                                                                                                                                                                                                                            • Direct Labor Variances
                                                                                                                                                                                                                                                                                                                                                                                                                                            • Standards for Nonmanufacturing Expenses
                                                                                                                                                                                                                                                                                                                                                                                                                                              • Nonfinancial Performance Measures
                                                                                                                                                                                                                                                                                                                                                                                                                                              • CHAPTER Performance Evaluation for Decentralized Operations
                                                                                                                                                                                                                                                                                                                                                                                                                                                • Centralized and Decentralized Operations
                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Advantages of Decentralization
                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Disadvantages of Decentralization
                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Responsibility Accounting
                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Responsibility Accounting for Cost Centers
                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Responsibility Accounting for Profit Centers
                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Service Department Charges
                                                                                                                                                                                                                                                                                                                                                                                                                                                            • Profit Center Reporting
                                                                                                                                                                                                                                                                                                                                                                                                                                                            • Responsibility Accounting for Investment Centers
                                                                                                                                                                                                                                                                                                                                                                                                                                                              • Rate of Return on Investment
                                                                                                                                                                                                                                                                                                                                                                                                                                                                • Residual Income
                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • The Balanced Scorecard
                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Transfer Pricing
                                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Market Price Approach
                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Negotiated Price Approach
                                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Cost Price Approach
                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • CHAPTER 15 Capital Investment Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Nature of Capital Investment Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Methods of Evaluating Capital Investment Proposals
                                                                                                                                                                                                                                                                                                                                                                                                                                                                            • Methods That Ignore Present Value
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              • Present Value Methods
                                                                                                                                                                                                                                                                                                                                                                                                                                                                              • Factors That Complicate Capital Investment Analysis
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                • Federal Income Tax
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  • Unequal Proposal Lives
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    • Lease versus Capital Investment
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      • Uncertainty
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        • Changes in Price Levels
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Qualitative Considerations
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          • Capital Rationing

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