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会计学概论（第五版）

“十一五”国家规划教材
样章
作者：
叶陈刚
定价：
53.00元
ISBN：
978-7-04-041473-8
版面字数：
810.000千字
开本：
16开
全书页数：
469页
装帧形式：
平装
重点项目：
“十一五”国家规划教材
出版时间：
2015-01-15
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

本理论问题，前10章主要阐述的是关于财务会计方面的论题；后5章主要阐述的是关于管理会计方面的内容。全书的重点在于强调经理人、投资者或其他的公司股东应该如何使用公司财务报告，以便做出正确有效的经营决策。书中各章均安排了一些大公司的案例，以便读者融会贯通，运用最新的会计理论来更好地指导丰富多彩的商务实践。

本书可供非会计学专业本科生和MBA学生使用。同时适合贸易、金融、营销等领域的人士学习会计学使用。

  • 前言
  • Chapter 1 The Role of Accounting in Business 
    • Nature of Business and Accounting 
    • Business Activities 
    • What Is Accounting and Its Role in Business? 
    • Financial Statements 
    • Accounting Concepts 
  • Chapter 2 Basic Accounting Concepts 
    • Elements of an Accounting System 
    • Recording a Corporation’s First Period of Operations 
    • Financial Statements for a Corporation’s First Period of Operations 
    • Recording a Corporation’s Second Period of Operations 
    • Financial Statements for a Corporation’s Second Period of Operations 
  • Chapter 3 Accrual Accounting Concepts 
    • Basic Accrual Accounting Concepts, Including the Matching Concept 
    • Using Accrual Concepts of Accounting for Family Health Care’s November Transactions 
    • The Adjustment Process 
    • Financial Statements 
    • Accrual and Cash Bases of Accounting 
  • Chapter 4 Accounting for Merchandising Businesses 
    • Merchandise Operations 
    • Financial Statements for a Merchandising Business 
    • Sales Transactions 
    • Purchase Transactions 
    • Freight and Sales Taxes 
    • Dual Nature of Merchandise Transactions 
    • Merchandise Shrinkage 
  • Chapter 5 Sarbanes-Oxley, Internal Control, and Cash 
    • Sarbanes-Oxley Act of 2002 
    • Internal Control 
    • Cash Controls Over Receipts and Payments 
    • Bank Accounts 
    • Bank Reconciliation 
    • Special-Purpose Cash Funds 
    • Financial Statement Reporting of Cash 
  • Chapter 6 Receivables and Inventories 
    • Classification of Receivables 
    • Uncollectible Receivables 
    • Direct Write-Off Method for Uncollectible Accounts 
    • Allowance Method for Uncollectible Accounts 
    • Inventory Classification for Merchandisers and Manufacturers 
    • Inventory Cost Flow Assumptions 
    • Comparing Inventory Costing Methods 
    • Reporting Receivables and Inventory 
  • Chapter 7 Fixed Assets and Intangible Assets 
    • Nature of Fixed Assets 
    • Accounting for Depreciation 
    • Disposal of Fixed Assets 
    • Natural Resources 
    • Intangible Assets 
    • Financial Reporting for Fixed Assets and Intangible Assets 
  • Chapter 8 Liabilities and Stockholders’ Equity 
    • Financing Operations 
    • Liabilities 
    • Bonds 
    • Stock 
    • Dividends 
    • Stock Splits 
    • Reporting Liabilities and Stockholders’ Equity 
    • Earnings per Share 
  • Chapter 9 Financial Statement Analysis 
    • Basic Analytical Methods 
    • Solvency Analysis 
    • Profitability Analysis 
    • Corporate Annual Reports 
    • Appendix 
  • Chapter 10 Accounting Systems for Manufacturing Businesses 
    • Nature of Manufacturing Businesses 
    • Manufacturing Cost Terms 
    • Cost Accounting System Overview 
    • Job Order Cost Systems for Manufacturing Businesses 
    • Job Order Costing for Decision Making 
    • Job Order Cost Systems for Professional Service Businesses 
    • Just-in-Time Practices 
    • Activity-Based Costing 
  • Chapter 11 Cost Behavior and Cost-Volume-Profit Analysis 
    • Cost Behavior 
    • Cost-Volume-Profit Relationships 
    • Mathematical Approach to Cost-Volume-Profit Analysis 
    • Graphic Approach to Cost-Volume-Profit Analysis 
    • Special Cost-Volume-Profit Relationships 
  • Chapter 12 Differential Analysis and Product Pricing 
    • Differential Analysis 
    • Setting Normal Product Selling Prices 
    • Production Bottlenecks, Pricing, and Profits 
  • Chapter 13 Budgeting and Standard Cost Systems 
    • Nature and Objectives of Budgeting 
    • Master Budget 
    • Standards 
    • Budgetary Performance Evaluation 
    • Direct Materials and Direct Labor Variances 
    • Nonfinancial Performance Measures 
  • Chapter 14 Performance Evaluation for Decentralized Operations 
    • Centralized and Decentralized Operations 
    • Responsibility Accounting for Cost Centers 
    • Responsibility Accounting for Profit Centers 
    • Responsibility Accounting for Investment Centers 
    • Transfer Pricing 
  • Chapter 15 Capital Investment Analysis 
    • Nature of Capital Investment Analysis 
    • Methods Not Using Present Values 
    • Methods Using Present Values 
    • Factors that Complicate Capital Investment Analysis 
    • Capital Rationing 
  • 词汇表 (Glossary) 
  • 版权

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