会计学原理（英文版）

　　本书采用英文编写，基于国际财务报告准则的要求，涵盖会计学的基本理论、基本方法和基本操作技能等内容。全书共分12章，分别从会计基础概述、企业账务处理程序、企业主要经济业务核算、存货成本计算、主要会计科目账务处理原则、账目调整程序、内部控制和财务会计报告等方面进行详细的理论分析与评述。每章都突出强调重点和难点，并将实际工作中可能出现的与会计基本理论相联系的各种经济业务内容展示于本书，在传授会计基础理论的同时，从开放国际观的角度提高学生对会计实务的认识。

暂缺《会计学原理（英文版）》作者简介

CHAPTER 1 OVERVIEW OF ACCOUNTING
Chapter Outlines
Learning Objectives
1.1 Introduction to Accounting
1.2 Forms of Business Organizations
1.3 Underlying Assumptions of Accounting
1.4 Cash-Basis versus Accrual-Basis Accounting
1.5 The Elements of Financial Statements
1.6 The Accounting Equation
Transaction Analysis
Exercises
CHAPTER 2 FINANCIAL STATEMENTS
Chapter Outlines
Learning Objectives
2.1 Purpose of Financial Statements
2.2 Basic Financial Statements
2.3 Income Statements
2.4 Statements of Financial Position
2.5 Statements of Changes in Equity
2.6 Interrelationships among Financial Statements
Exercises
CHAPTER 3 ANALYZING AND RECORDING TRANSACTIONS
Chapter Outlines
Learning Objectives
3.1 What Is an Account
3.2 Chart of Accounts
3.3 Double-Entry Accounting
3.4 Journals and Ledgers
3.5 Recording Business Transactions
3.6 Preparing a Trial Balance
Exercises
CHAPTER 4 ADJUSTING ENTRIES
Chapter Outlines
Learning Objectives
4.1 The Need for Adjusting Entries
4.2 Classification of Adjusting Entries
4.3 Prepaid Expenses
4.4 Depreciation Expense
4.5 Unearned Revenues
4.6 Accrued Expenses
4.7 Accrued Revenues
Exercises
CHAPTER 5 COMPLETING THE ACCOUNTING CYCLE
Chapter Outlines
Learning Objectives
5.1 Steps of the Accounting Cycle
5.2 Steps in Preparing a Worksheet for a Service Firm
5.3 Preparation of Financial Statements
5.4 Recording Closing Entries
5.5 Preparing a Post-Closing Trial Balance
Exercises
CHAPTER 6 ACCOUNTING FOR MERCHANDISING BUSINESS
Chapter Outlines
Learning Objectives
6.1 Types of Businesses
6.2 Merchandising Operations
6.3 Two Systems to Account for Inventory:Perpetual and Periodic
6.4 Recording Transactions for Purchases
6.5 Recording Transactions for Sales
6.6 Adjusting and Closing Entries for Merchandising Business
6.7 Preparing Financial Statements for a Merchandising Business
Exercises
CHAPTER 7 VALUATION OF INVENTORIES
Chapter Outlines
Learning Objectives
7.1 Types of Inventories for Manufacturing Businesses
7.2 Inventory Costing Methods
7.3 Comparison of Inventory Costing Methods
7.4 Applying the Lower of Cost or Market Rule to Inventory
7.5 Inventory Estimation Methods
Exercises
CHAPTER 8 SAFEGUARDING CASH
Chapter Outlines
Learning Objectives
8.1 Cash Defined
8.2 Cash Controls over Receipts and Payments
8.3 Operation of the Petty Cash Fund
8.4 Preparation of Bank Reconciliation
Exercises
CHAPTER 9 ACCOUNTING FOR RECEIVABLES
Chapter Outlines
Learning Objectives
9.1 An Introduction to Receivables
9.2 Two Methods of Accounting for Bad Debts
9.3 Estimating Doubtful Debts under the Allowance Method
9.4 Write-off Bad Debts
9.5 Notes Receivables
Exercises
CHAPTER 10 FIXED ASSETS AND INTANGIBLE ASSETS
Chapter Outlines
Learning Objectives
10.1 An Overview of Fixed Assets
10.2 Determining the Cost of Fixed Assets
10.3 The Depreciation Concepts
10.4 Derecognition of Fixed Assets
10.5 Impairment of Fixed Assets
10.6 Intangible Assets
Exercises
CHAPTER 11 CURRENT LIABILITIES
Chapter Outlines
Learning Objectives
11.1 Liabilities Defined and Classified
11.2 Current Liabilities
11.3 Provisions and Contingent Liabilities
Exercises
CHAPTER 12 SHAREHOLDERS EQUITY
Chapter Outlines
Learning Objectives
12.1 Types of Companies
12.2 How to Launch a Corporation
12.3 Main Categories of Shareholders Equity
12.4 Different Forms of Shares and Stock Market Indexes
12.5 Issuing Shares
12.6 Accounting for Treasury Shares
12.7 Retained Earnings
12.8 Accounting for Cash Dividends
12.9 Accounting for Share Dividends
12.10 Share Split
Exercises