【内容简介】
本书根据国际企业会计准则体系及会计改革的最新成果编写，共分为10个单元，主要内容包括会计概述、企业组织形式、财务报表、会计循环、流动资产、非流动资产、流动负债、非流动负债、所有者权益和财务报表分析等。每个单元都结合授课对象及本课程的特点对重点内容进行讲解，可培养学生的分析能力和综合运用知识能力。
本书适合应用型本科院校财会专业学生、教师及爱好者学习使用。
【目 录】
UnitOne Introduction to Accounting
1.1Definition of Accounting
1.2Users and Classifications of Accounting
1.3Accounting Assumptions and Principles
1.4Accounting Elements & Accounting Equation
1.5Recording Business Transactions:Double-Entry System
Exercises
UnitTwo Forms of Business Ownership
2.1Sole Propietorships
2.2Partnerships
2.3Corporations
2.4Sole Proprietorship and Partnership Accounting
2.5Accounting for Stock Transactions and Dividends
Exercises
UnitThree Financial Statements
3.1Definition
3.2Purpose of Financial Statements by Business Entities
3.3Balance Sheet
3.4Income Statement
3.5Retained Earnings Statement
3.6Cash Flow Statement
3.7Relationship of Financial Statements
Exercises
UnitFour Accounting Cycle
4.1Journals & Ledgers
4.2Trial Balance
4.3Adjusting Entries
4.4Closing Entries
4.5Adjusted Trial Balance
Exercises
UnitFive Current Assets
5.1Cash and Cash Equivalents
5.2Accounts Receivable
5.3Inventory
Exercises
UnitSix Non-Current Assets
6.1Long-term Investment
6.2Fixed Assets
6.3Intangible Assets
Exercises
UnitSeven Current Liabilities
7.1Conceptual Overview of Liabilities
7.2Definition and Classification of Current Liabilities
7.3Accounting for Determinable Current Liabilities
7.4Accounting for Current Liabilities Dependant on OperatingResults
7.5Accounting for Contingent Liabilities
Exercises
UnitEight Non-Current Liabilities
8.1Definition of Non-Current Liabilities
8.2Time Value of Money
8.3Bonds Payable
Exercises
UnitNine Owners' Equity
9.1Shareholders' Rights and Privileges
9.2Accounting for Stock Issues
9.3Treasury Stock
9.4Retained Earnings
Exercises
UnitTen Financial Statement Analysis
10.1Horizontal Analysis
10.2Vertical Analysis
10.3Ration Analysis
Exercises
Solutionof Exercises
AppendixCauses of International Differences
REFERENCES
