管理学 类型
可以朗读 语音朗读
285千字 字数
2023-06-01 发行日期
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主编推荐语

会计基础知识，企业日常经济业务记录、分析和汇总方法。

内容简介

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。

目录

  • 版权信息
  • 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
  • 15.3 Professional Ethics
  • ►Summary
  • ►Questions
  • Glossary of English and Chinese Terms
  • Reference
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出版方

机械工业出版社

机械工业出版社是全国优秀出版社，自1952年成立以来，坚持为科技、为教育服务，以向行业、向学校提供优质、权威的精神产品为宗旨，以“服务社会和人民群众需求，传播社会主义先进文化”为己任，产业结构不断完善，已由传统的图书出版向着图书、期刊、电子出版物、音像制品、电子商务一体化延伸，现已发展为多领域、多学科的大型综合性出版社，涉及机械、电工电子、汽车、计算机、经济管理、建筑、ELT、科普以及教材、教辅等领域。