北美会计入门

出版时间：2012-3  出版社：上海学林出版社  作者：王碧宏，邱月　主编  页数：206  

内容概要

《北美会计入门》形式独特、内容简明，行文流畅，通俗有趣。它采用英文为主、中文注释的方式，将关键性内容用事例、图例等形式给出，便于读者在实战中逐渐掌握会计学的基本知识和操作方法。本书根据当今美国大学《会计学原理》课程的教学目标，系统讲述了会计循环的原理与方法、货币资金及其内部控制、应收款项、存货、固定资产、无形资产、流动负债等会计处理程序与方法，强调会计方法的可理解性、可操作性及其经济后果，强调各章之间及每章内部结构的逻辑性，帮助读者正确理解会计，系统掌握会计基本程序与方法。
本书的每个章节均由数个“目标”构成，每个“目标”都要求读者做一些事情，例如，判断对错、单项选择、填空等。如同大多数学习经验所表明的那样，读者在做的过程中学习、总结，并加深理解。
《北美会计入门》可以满足国内高校开展会计双语教学与全英语教学的需要，既适合会计学、财务学专业学生作为初级会计教材，也可作为金融学、管理学、经济学各专业学生和相关领域实务工作者学习会计的参考教材。本书由王碧宏、邱月主编。

书籍目录

Part One  Introduction to Accounting
  Chapter One Welcome to the World of Accounting (会计学概述)
     Goal 1  The Nature of Business, and the Role of Accounting
     Goal 2  The Accounting Profession and Caree
     Goal 3  The Accounting Equation
     Goal 4  The Five Accounting Concepts
     Goal 5  How Traactio Impact the Accounting Equation
     Goal 5  The Four Financial Statements
Part Two  The Accounting Cycle
  Chapter Two Analysis of Traactio (经济业务分析)
     Goal 1  T-Accounts
     Goal 2  Accounts, Debits and Credits
     Goal 3  The Journal
     Goal 4  The General Ledger
     Goal 5  The Trial Balance
  Chapter Three Adjusting Process (调整过程)
     Goal 1  The Periodicity Concept
     Goal 2  The Matching Principle, Revenue/Expee Recognition,
Cash/Accrual Basis of Accounting
     Goal 3  Nature of Accounts Requiring Adjustment
     Goal 4  The Adjusting Process And Related Entries
  Chapter Four Completing the Accounting Cycle (完全会计循环)
    Goal 1  The Adjusting Process
    Goal 2  Preparation of Financial Statements
    Goal 3  Worksheet Approach
    Goal 4  The Accounting Cycle and Closing Process
    Goal 5  Post-closing Trial Balance
    Goal 6  Classified Balance Sheets
Part Three  The Information of Accounts
  Chapter Five Cash (现金)
     Goal I  Cash Composition
     Goal 2  Cash Controls for Receipts and Payments
     Goal 3  Reconciliation of Bank Accounts
     Goal 4  The Petty Cash System
  Chapter Six Inventory (存货)
     Goal 1  Inventory Costing Methods
     Goal 2  The Periodic System for Valuing Inventory
     Goal 3  The Perpetual System for Valuing Inventory
     Goal 4  Lower of Cost or Market Method
     Goal 5  Inventory Estimation Techniques
  Chapter Seven Accounts Receivable (应收款项)
     Goal 1  Classification of Receivables
     Goal 2  Uncollectible Receivables
     Goal 3  Notes Receivable
   Chapter Eight Fixed Assets and Intangible Assets (固定资产和无形资产)
     Goal 1  Nature of Fixed Assets
     Goal 2  Three Depreciation Methods
     Goal 3  Exchange and Disposal of Fixed Assets
     Goal 4  Natural Resources
     Goal 5  Intangible Assets
  Chapter Nine Current Liabilities & Equity (流动负债和权益)
     Goal 1  The Nature and Recording of Typical Current
Liabilities
     Goal 2  Accounting for Notes Payable
     Goal 3  Contingent Liabilities
     Goal 4  Stockholde' Equity
Part Four  Case: Accounting for Merchandising Business
  Chapter Ten Accounting for Merchandising Business (商业企业会计)
     Goal 1  The Merchandising Operation-Sales
     Goal 2  The Merchandising Operation-Purchase
     Goal 3  Enhancements of The Income Statement
     Goal 4  Sample Chart of Accounts for a Small Company & a
Large Corporation