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会计学（第2版）

作者：
Carl S.Warren
定价：
37.00元
ISBN：
978-7-04-016223-3
版面字数：
820.000千字
开本：
16开
全书页数：
451页
装帧形式：
平装
重点项目：
暂无
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
  • 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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