本书采用全英文的写作模式介绍会计的基础知识,在国际财务报告概念框架的指导下,讲解会计要素的定义、会计簿记流程、复式记账法,试算平衡表等企业日常经济业务的记录、分析和汇总方法,以及营业税、银行对账单、银行存款余额调节表、不完整记录等事项的处理方法,使学生掌握个体经营者和合伙企业的基本报表编制方法。
本书适合作为会计学和非会计学专业学生的教材,还适合作为相关从业人员的参考读物。
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书名 | 会计学基础(会计学专业新企业会计准则系列教材) |
分类 | 人文社科-法律-法律法规 |
作者 | |
出版社 | 机械工业出版社 |
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简介 | 内容推荐 本书采用全英文的写作模式介绍会计的基础知识,在国际财务报告概念框架的指导下,讲解会计要素的定义、会计簿记流程、复式记账法,试算平衡表等企业日常经济业务的记录、分析和汇总方法,以及营业税、银行对账单、银行存款余额调节表、不完整记录等事项的处理方法,使学生掌握个体经营者和合伙企业的基本报表编制方法。 本书适合作为会计学和非会计学专业学生的教材,还适合作为相关从业人员的参考读物。 目录 Preface Part 1 Introduction Chapter 1 An Overview of Accounting Learning Objectives 1.1 Basic Accounting Process 1.2 Main Types of Accounting Entities 1.3 The Users of Accounting Information 1.4 The Two Branches of Accounting 1.5 Corporate Governance 1.6 The Main Financial Statements Summary Questions Chapter 2 Accounting Laws and Regulation System Learning Objectives 2.1 An Overview of Levels of Regulatory Framework 2.2 The International Accounting Standards Board (IASB) 2.3 The International Financial Reporting Standards (IFRSs) Summary Questions Chapter 3 IASB Conceptual Framework for Financial Reporting Learning Objectives 3.1 The Objective of General Purpose Financial Reporting 3.2 Qualitative Characteristics of Useful Financial Information 3.3 Financial Statements and the Reporting Entity 3.4 The Elements of Financial Statements Summary Questions Part 2 Basic Principle of Bookkeeping Chapter 4 Source Documents and Books of Prime Entry Learning Objectives 4.1 Source Documents 4.2 Books of Prime Entry Summary Questions Chapter 5 Double Entry and the Ledgers Learning Objectives 5.1 Double Entry Accounting 5.2 Writing-up Journal 5.3 Books of Prime Entry and Ledgers Summary Questions Chapter 6 Balancing off Accounts and Preparing a Trial Balance Learning Objectives 6.1 Purpose of Balancing off Accounts 6.2 Methods of Balancing off Accounts 6.3 Preparing a Trial Balance 6.4 Preparing Basic Financial Statements Summary Questions Part 3 Preparing for Basic Financial Statements Chapter 7 Sales Tax Learning Objectives 7.1 What is Sales Tax 7.2 How Does the Sales Tax System Work 7.3 Accounting for Sales Tax Summary Questions Chapter 8 Control Accounts Learning Objectives 8.1 Principle of Control Accounts 8.2 More Information for Entries in Control Accounts 8.3 Reconciling the Difference Between Control Accounts and Personal Ledgers 8.4 Advantages of Control Accounts 8.5 Reconciliation of Suppliers' Statements Summary Questions Chapter 9 Bank Reconciliation Statement Learning Objectives 9.1 Bank Statement and Cash Book 9.2 Reasons for Differences in Balances 9.3 Bank Reconciliation Procedure 9.4 Tips for Problem Solving Summary Questions Chapter 10 Correction of Errors Learning Objectives 10.1 Types of Errors 10.2 The Correction of Errors 10.3 Advantages of Journal and Suspense Account Summary Questions Chapter 11 Incomplete Records Learning Objectives 11.1 What Are Incomplete Records 11.2 Using the Accounting and Business Equation 11.3 Using the Control Accounts 11.4 Establishing the Cost of Goods Sold Summary Questions Part 4 Financial Statements for Different Types of Businesses Chapter 12 Manufacturing Account Learning Objectives 12.1 Costs of Production 12.2 Format of Manufacturing Account 12.3 _ Financial Statements for Manufacturing Companies 12.4 Apportionment of Costs Summary Questions Chapter 13 Accounting for Sole Traders Learning Objectives 13.1 Accounting Period 13.2 Adjusting Accounts 13.3 Financial Statements for Sole Traders Summary Questions Chapter 14 Accounting for Partnership Learning Objectives 14.1 Characteristics of Partnership 14.2 Limited Partnership vs. Limited Liability Partnership 14.3 Basic Accounting for Partnership 14.4 Fixed Capital Account and Current Account 14.5 Nonexistence of Partnership Agreement Summary Questions Chapter 15 Professional Ethics of Accountants Learning Objectives 15.1 Professionalism 15.2 Ethics |
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