纸质版
Fundamentals of accounting
出版社:
北京 : 人民交通出版社
出版时间: 2021
图书介绍
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出版社:
北京 : 人民交通出版社
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语言:
英语
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页数:
-
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ISBN:
7114170068;9787114170065
内容简介
This textbook focuses on financial accounting, which provides financial information primarily for decisionmakers outside the business entity. The basic goal of this textbook is to introduce you to fundamental accounting concepts, the basic accounting principles, and the elements of financial statements. In addition, you would gain an understanding of the accounting cycle, learn how to prepare basic financial statements, and perform analysis of those statements. Students acquire a basic knowledge of the language of business.
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作者简介
李敏，Min Li is a lecturer of accounting at School of Economics and Management,Chang'an University,where she teaches Accounting, Financial Accounting, Cost Management and Accounting System Design.Min has an undergraduate accounting degree and a PhD from Chang'an University.
Min's main career interest is accounting education. She has been recognized and chosen by her students and peers.In 2013 and 2017, she was awarded the Outstanding Teacher at Chang'an University.In 2018, she was admitted to Excellent Supervisor of Graduation Thesis at Chang'an University.
Min's primary teaching and research interests are concerned with the financial accounting and reporting,and cost management.She has presided and participated in a number of national and provincial proiects, including the Shaanxi Social Science Fund Project and the Major Theoretical and Practical Problems Research Project in the Shaanxi social science field.She has also conducted two projects of the Shaanxi Transport Management Bureau. Min has written a number of articles for scholarly journals. More than 10 academic papers have been published, among which 3 have been indexed by SCI,SSCI and 3 by CSSCI.
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图书目录
Chapter 1 Introduction to Financial Accounting
1.1 Introduction
1.2 Accounting Defined
1.3 Business Organizations
1.4 The Basic Accounting Equation
1.5 Financial Statements
1.6 Generally Accepted Accounting Principles (GAAP)
Summary of This Chapter
Chapter 2 The Accounting Process
2.1 Accounts
2.2 Doubleentry Accounting
2.3 The Accounting Cycle
2.4 Using Formal Accounting Records
2.5 The Trial Balance and Balance Sheet
Summary of This Chapter
Chapter 3 Singlestep Income Statement
3.1 The Operating cycle
3.2 The Two Accounting Methods
3.3 Income Statement Accounts
3.4 Revenue Recognition
3.5 Expense Recognition
3.6 The Expanded Accounting Equation
3.7 Unadjusted Trial Balance
Summary of This Chapter
Chapter 4 The Use of Adjusting Entries
4.1 Adjusting Entries
4.2 The Adjusted Trial Balance
4.3 Prepare Financial Statements
4.4 The Closing Process
Summary of This Chapter
Chapter 5 Accounting for the Sale of Goods
5.1 The Basics of Merchandizing
5.2 Inventory Systems
5.3 Inventory Purchase under a Perpetual Inventory System
5.4 Inventory Sale under a Perpetual Inventory System
5.5 Merchandizing Multistep Income Statement
Summary of This Chapter
Chapter 6 Inventory Costing Methods
6.1 Types of Inventory
6.2 Three Inventory Cost Flow Assumptions
6.3 Financial Statement Effects of Different Inventory Cost Flows
6.4 Lower of Cost or Market (LCM)
Summary of This Chapter
Chapter 7 Accounts Receivable and Notes Receivable
7.1 Extending Credit
7.2 Accounts Receivable and Bad Debts Expense
7.3 Two Methods for Estimating Bad Debts Expense
7.4 Writeoffs and Recoveries
7.5 Notes Receivable and Interest Revenue
Summary of This Chapter
Chapter 8 Longlived Assets
8.1 Definition and Classification
8.2 Accounting Decision for Tangible Assets
8.3 Depreciation
8.4 Accounting Decision for Intangible Assets
8.5 Goodwill
8.6 Disclosure
Summary of This Chapter
Chapter 9 Debt Financing: Liabilities
9.1 The Role of Liabilities
9.2 Current Liabilities
9.3 NonCurrent Liabilities
9.4 Contingent Liabilities
Summary of This Chapter
Chapter 10 Debt Financing: Bonds
10.1 Bonds and Bond pricing
10.2 Accounting for a Bond Issue
10.3 Interest Expense on Bonds Issued
10.4 Bond Retirements
Summary of This Chapter
Chapter 11 Equity Financing
11.1 Equity Financing and Debt Financing
11.2 Main Elements of Stockholders’ Equity
11.3 Treasury stock
11.4 Dividends and Stock Split
11.5 Preferred Stock
11.6 Retained Earnings
Summary of This Chapter
Chapter 12 The Statement of Cash Flows
12.1 Financial Statement Reporting
12.2 Preparing the Statement of Cash Flows
12.3 Interpreting the Statement of Cash Flows
Summary of This Chapter
Chapter 13 Framework for Financial Statement Analysis
13.1 Introduction to Financial Analysis
13.2 Ratio Analysis
13.3 Horizontal and Vertical Analyses
13.4 Summary of Financial Ratios
13.5 Underlying Accounting Concepts
Summary of This Chapter
References
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