该书第21版讨论当前企业的经营特征，关注未来会计学面临的挑战，力图以创新性的学习系统将会计原则应用于会计实务。此外，该书第21版对案例进行了大量的扩充，还增加了当前美国资本市场上最强有力、更有效的技术的内容。最新版大致包括三部分内容——会计学原理、财务会计和管理会计。其中，第1～6章讲述会计学原理，第7～17章涉及财务会计的主要内容，第18～25章是管理会计的内容。本书有很丰富的教辅资源，如英文PPT、教师指导手册、习题解答、题库等，同时语言精练，内容体系与时俱进，特别适宜作为高等院校MBA和EMBA教育的教科书或重要参考书。

迄今为止，全球已有超过1150万名学生阅读了Accounting一书，并从中受益。Accounting(21e)在前20版成功经验的基础上，关注未来会计学面临的挑战，力图以创新性的学习系统将会计原则应用于会计实务，反映了当前企业经营的特征，该书以清晰的结构和创新的教学艺术，展现了最为全面的会计学知识。Accounting(21e)包含三部分内容：会计学原理、财务会计和管理会计。

在改编过程中，为了更好地适应国内高校会计学课程双语教学的需要，降低价格，减轻学生负担，本着“取其精华”的原则，删除了与中国资本市场目前的实际情况相差较远、国内会计学教学中往往不涉及或很少涉及的内容。

改编后的《会计学》(第21版)以其精炼的语言风格和与时俱进的内容体系，必将成为高等院校会计学专业或非会计专业进行双语教学的重要教材，也将成为普通高等教育经济和管理类本科生学习和掌握会计学基本内容的经典英文教科书之一。此外，本书特别适合作为高等院校MBA和EMBA教育的教科书或重要参考书目。为了向国内读者全面展现这部会计巨著的风采和魅力，与英文版配套的中文译本也由杜兴强教授组织进行了翻译。英文版和中文版相互印证，必将提高教学和学习的效率。

配套教辅与网上资源

原版配套教辅包括：英文PPT、教师指导手册、习题解答、题库等。

中国人民大学出版社工商管理事业部的网站(www.rdjg.com.cn)上还为广大读者提供了原版书中被删除的习题、部分整体章节，中英文对照的术语表，中英文对照的原版书目录等，有兴趣的读者可上网免费下载。

1. Introduction to Accounting and Business

Nature of a Business

The Role of Accounting in Business

Business Ethics

Profession of Accounting

Generally Accepted Accounting Principles

Assets，Liabilities，and Owner's Equity

Business Transactions and the Accounting Equation

Financial Statements

Financial Analysis and Interpretation

2. Analyzing Transactions

Usefulness of an Account

Chabacteristics of an Account

Analyzing and Summarizing Transactions in Accounts

Illustration of Analyzing and Summarizing Transactions

Trial Balance

Discovery and Correction of Errors

Financial Analysis and Interpretation

3. The Matching Concept and the Adjusting Process

The Matching Concept

Nature of the Adjusting Process

Recording Adjusting Entries

Summary of Adjustment Process

Financial Analysis and Interpretation

4. Completing the Accounting Cycle

Accounting Cycle

Work Sheet

Financial Statements

Adjusting and Closing Entries

Fiscal Year

Financial Analysis and Interpretation

5. Accounting for Merchandising Businesses

Nature of Merchandising Businesses

Financial Statements for a Merchandising Business

Sales Transactions

Purchase Transactions

Tbansporation Costs，Sales Taxes，and Trade Discounts

Illustration of Accounting for Merchandise Transactions

Chart of Accounts for a Merchandising Business

The Accounting Cycle for a Merchandising Business

Financial Analysis and Interpretation

6. Cash

Nature of Cash and the Importance of Controls Over Cash

Control of Cash Receipts

Internal Control of Cash Payments

Bank Accounts：Their Nature and Use as a Control Over Cash

Bank Reconciliation

Petty Cash

Presentation of Cash on the Balance Sheet

Financial Anarysis and Interpretation

7. Receivables

Classification of Receivables

Onternal Control of Receivables

Uncollectible Receivables

Allowance Method of Accounting for Uncollectibles

Direct Write-Off Method of Accounting for Uncollectibles

Characteristics of Notes Receivable

Accounting for Notes Receivable

Receivables on the Balance Sheet

Financial Analysis and Interpretation

8. Inventories

0nternal Control of Inventories

Eftect of Inventory Errors on Financial Statements

Inventory Cost Flow Assumptions

Inventory Costing Methods Under a Perpetual Inventory System

Inventory Costing Methods Under a Periodic Inventory System

Comparing Inventory Costing Methods

Valuation of Inventory at Other than Cost

Presenting Merchandise Inventory on the Balance Sheet

Estimating Inventory Cost

Financial Analysis and Interpretation

9. Fixed Assets and Intangible Assets

Nature of Fixed Assets

Accounting for Depreciation

Capital and Revenue Expenditures

Disposal of Fixed Assets

Leasing Fixed Assets

Interna0 Control of Fixed Assets

Natural Resources

Intangible Assets

Financial Reporting for Fixed Assets and Intangible Assets

Financial Analysls and Interpretation

10. Current Liabilities

The Nature of Current Liabilities

Short-Term Notes Payable and Current Potion of LongKerm Debt

Contingent Liabilities

11. Corporations：Organization，Capital Stock Transactions，and Dividends

Nature of a Corporation

Stockholders'Equity

Sources of Paid-In Capital

Issuing Stock

Treasury Stock Transactions

Stock Splits

Accounting for Dividends

Reporting Stockholders'Equity

Financial Analysis and Intehpretation

12. Income Taxes，Unusual Income Items，and Investments in Stocks

Corporate Income Taxes

Unusual Items Affecting the Income Statement

Earnings per Common Share

Comprehensive Income

Accounting for Investments in Stocks

Business Combinations

Financial Analysis and Interphetation

13.Bonds Payable and Investments in Bonds

Financing Corporations

Characteristics of Bonds Payable

The Present-Value Concept and Bonds Payable

Accounting for Bonds Payable

Bond Sinking Funds

Bond Redemption

Investments in Bonds

Corporation Balance Sheet

Financial Analysis and Intehpretation

14. Statement of Cash Flows

Reporting Cash Flows

Statement of Cash Flows——The Indirect Method

Statement of Cash Flows——The Direct Method

Financial Analysis and Intebpbetation

15. Financial Statement Analysis

Basic Analytical Procedures

Solvency Analysis

Profitability Analysis

Summary of Analytical Measures

Corporate Annual Reports

16. Introduction to Managerial Accounting and Job Order Cost Systems

The Differences Between Managerial and Financial Accounting

The Management Accountant in the Organization

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

17. Process Cost Systems

Comparing Job Order Costing and Process Costing

Physical Flows and Cost Flows for a Process Manufacture

The First-In，First-Out(Fifo)Method

Bringing It All Together：The Cost of Production Report

Journal Entries for a Process Cost System

Using the Cost of Production Report for Decision Making

Just-in-Time Processing

18. 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

Sales Mix Cons5dehations

Special Cost-Volume-Profit Relationships

Assumptions of Cost-Volume-Profit Analysis

19. Budgeting

Nature and Objectives of Budgeting

Budgeti ng Systems

Master Budget

Income Statement Budgets

Balance Sheet Budgets

20. Performance Evaluation Using Variances from Standard Costs

Standards

Budgetary Performance Evaluation

Direct Materials Variances

Direct Labor Variances

Factory Overhead Variances

Recording and Reporting Variances from Standards

Standards for Nonmanufacturing Expenses

Nonfinancial Performance Measures

21. Differential Analysis and Product Pricing

Differential Analysis

Setting Normal Product Selling Prices

Product Profitability and Pricing Under Production Bottlenecks

22. Capital Investment Analysis

Nature of Capital Investment Analysis

Methods of Evaluating Capital Investment Proposals

Factors that Complicate Capital Investment Analysis

Capital Rationing

Appendix：Interest Tables

Glossary