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西方会计学原理PDF|Epub|txt|kindle电子书版本下载

西方会计学原理
  • 屠芳，梅劲主编；畅秀平，周亦群，钱娟娟副主编 著
  • 出版社： 上海：立信会计出版社
  • ISBN：7542915320
  • 出版时间：2005
  • 标注页数：235页
  • 文件大小：5MB
  • 文件页数：247页
  • 主题词：会计学－西方国家－高等学校－教材

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图书目录

CHAPTER 1 CHARACTERISTICS AND BASIC PRINCIPLES OF ACCOUNTING1

1.1 Accounting：An Information System1

Contents1

1.2 Generally Accepted Accounting Principles2

1.3 Assets，Liabilities，and Owner’s Equity2

1.4 Basic Accounting Equation3

Exercises9

Keys12

2.2 The Account15

CHPATER 2 THE ACCOUNTING CYCLE15

2.1 Introduction15

2.3 Debits and Credits16

2.4 The Ledger21

2.5 The Chart of Accounts22

2.6 The Trial Balance22

2.7 Journalizing and Posting Procedures24

Exercises30

Keys39

CHAPTER 3 ADJUSTING AND CLOSING46

3.1 Adjusting46

3.2 Closing55

Exercises62

Keys73

CHAPTER 4 SPECIAL JOURNALS82

4.1 Introduction82

4.2 Sales Journal83

4.3 Special Ledgers(Subsidiary Ledgers)84

4.4 Sales Returns87

4.5 Type of Ledger Account Forms88

4.6 Trade Discounts89

4.7 Purchases Journal90

4.8 Subsidiary Accounts Payable Ledger92

4.9 Return of Merchandise94

4.10 Cash Receipts Journal95

4.11 Cash Disbursements Journal98

4.13 Combination Cash Journal100

4.12 Discounts100

Exercises102

Keys108

CHAPTER 5 CASH114

5.1 Cash and Its Internal Control114

5.2 Petty Cash116

5.3 Bank Reconciliation Statement118

Exercises121

Keys124

CHAPTER 6 TRADE RECEIVABLE AND PAYABLE126

6.1 Accounts Receivable126

6.2 Accounts Payable128

6.3 Notes Receivable and Notes Payable128

Exercises132

Keys138

CHAPTER 7 THE CORPORATION143

7.1 Characteristics of The Corporation143

7.2 Corporate Terminology143

7.3 Common Stock144

7.4 Preferred Stock145

7.5 Issuance of Stock146

7.6 Equity Accounting for The Corporation148

7.7 Book Value150

7.8 Earnings Per Share151

7.9 Bond Characteristics151

7.10 Funding by Stock Versus Funding by Bonds152

Exercises154

Keys160

8.1 Financial Statements166

CHAPTER 8 FINANCIAL STATEMENTS166

8.2 Preparation of Financial Statements169

8.3 Financial Statements for Corporations176

Exercises181

Keys185

EXAMINATION191

Keys199

APPENDIX205

An English-Chinese Glossary of Accounting205

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