本书是实践校企合作、工学结合的产物，以2006年起用于财会业务流程外包跨国企业员工培训的讲义为蓝本，该讲义在实际教学中经过多轮校验和修改，逐步完善。在认真研究企业会计人员典型工作任务的基础上，打破传统课程体系，根据工作过程有机整合知识点，适应高职和应用型本科学生的认知特点，科学选择载体，既适用于模块教学，又适用于基于工作过程系统化的教学理念。

同时，本书在设计逻辑和素材选择上有机结合了国际上主要的会计师执业资格考试体系的要求，从打基础的角度出发，很好地反映了ACCA、CIMA、AAT和CAT入门级科目的考试内容。

Preface

Chapter 1 Step into World of Accounting

 Learning Objectives

 1.1 Nature of Business

 1.2 Role of Accounting in Business

 1.3 Users of Accounting Information

 1.4 Types of Accounting

 1.5 The Accounting Profession and Careers

 1.6 Accountancy Bodies

 1.7 Accounting Regulatory System

 1.8 Accounting Conceptual Framework

 Chapter Summary

Chapter 2 Financial Statements

 Learning Objectives

 2.1 Financial Statements

 2.2 Balance Sheet

 2.3 Income Statement

 2.4 Cash Flow Statement

 2.5 Qualitative Characteristics of Financial Statements

 2.6 Definition of Accounting Elements in Financial Statements

 2.7 Balance Sheet and Accounting Equation

 Chapter Summary

Chapter 3 Double Entry Bookkeeping & Ledger Accounts

 Learning Objectives

 3.1 Duality Concept

 3.2 Double Entry Bookkeeping

 3.3 Ledger Accounts

 Chapter Summary

Chapter 4 Journalizing, Posting and Trial Balance

 Learning Objectives

 4.1 Introduction

 4.2 Chart of Accounts

 4.3 The General Journal

 4.4 Journalizing Transactions

 4.5 Posting to the Ledger

 4.6 Make Trial Balance

 Chapter Summary

Chapter 5 Complete The Accounting Cycle

 Learning Objectives

 5.1 Steps in Accounting Cycle

 5.2 Preparing End–of–Period Worksheet

 5.3 End-of-Period Adjustment

 5.4 Prepare Financial Statements Based on Worksheet

 5.5 Closing Entries

 Chapter Summary

Chapter 6 Accounting for Merchandising Business

 Learning Objectives

 6.1 Operating Cycle of Merchandising Business

 6.2 Purchase Transactions

 6.3 Sales Transactions

 6.4 Transportation Costs

 6.5 Sales Taxes

 6.6 Merchandise Shrinkage

 Chapter Summary

Chapter 7 Accounting for Manufacturing Business

 Learning Objectives

 7.1 Operating Cycle of Manufacturing Business

 7.2 Purchase Transactions

 7.3 Manufacturing Process

 7.4 Sales Transactions

 Chapter Summary

Chapter 8 Financial Analysis

 Learning Objectives

 8.1 Financial Analysis

 8.2 Financial Ratios

 8.3 Application of Financial Ratios Analysis

 8.4 Methods of Financial Analysis

 8.5 Limitations of Financial Ratios

 Chapter Summary

Chapter 9 Applications of Information Technology

 Learning Objectives

 9.1 Manual System vs. Computerized System

 9.2 Integrated Accounting Packages

 9.3 Microcomputer Accounting Packages

 9.4 Spreadsheets

 9.5 Database Systems

 9.6 Accounting Software Solutions

 Chapter Summary

Chapter 10 Working as An Accountant

 Learning Objectives

 10.1 Applying for An Accounting Job

 10.2 Get Familiar with Working Environment

 10.3 Accounting Related Letters and Statements

 10.4 Accounting Related Reports and Documents

 Chapter Summary

References

Glossary

Index Useful Accounting Websites