- 作 者：约翰J·怀尔德，肯W·肖，巴巴拉·基亚佩塔编著
- 出 版 社：北京：中国人民大学出版社
- 出版年份：2009
- ISBN：9787300110370
- 标注页数：378 页
- PDF页数：390 页
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1 Accounting in Business 1
Importance of Accounting 2
Fundamentals of Accounting 5
Transaction Analysis and the Accounting Equation 9
Financial Statements 14
2 Analyzing and Recording Transactions 27
Analyzing and Recording Process 28
Analyzing and Processing Transactions 31
Trial Balance 42
3 Adjusting Accounts and Preparing Financial Statements 58
Timing and Reporting 59
Adjusting Accounts 61
Preparing Financial Statements 71
4 Completing the Accounting Cycle 86
Work Sheet as a Tool 87
Closing Process 91
Accounting Cycle 95
Classified Balance Sheet 96
5 Accounting for Merchandising Operations 111
Merchandising Activities 112
Accounting for Merchandise Purchases 114
Accounting for Merchandise Sales 119
Completing the Accounting Cycle 121
Financial Statement Formats 124
6 Inventories and Cost of Sales 142
Inventory Basics 143
Inventory Costing Under a Perpetual System 144
Valuing Inventory at LCM and the Effects of Inventory Errors 152
7 Accounting Information Systems 172
Fundamental System Principles 173
Special Journals in Accounting 174
8 Cash and Internal Controls 200
Internal Control 201
Control of Cash 205
Banking Activities as Controls 212
9 Accounting for Receivables 227
Accounts Receivable 228
Notes Receivable 237
Disposing of Receivables 241
10 Plant Assets,Natural Resources,and Intangibles 251
SECTION 1-PLANT ASSETS 252
Cost Determination 253
Deprcciation 255
Additional Expenditures 262
Disposals of Plant Assets 263
SECTION 2-NATURAL RESOURCES 265
SECTION 3-INTANGIBLE ASSETS 267
11 Current Liabilities and Payroll Accounting 280
Characteristics of Liabilities 281
Known Liabilities 283
Estimatted Liabilities 289
Contingent Liabilities 291
12 Long-Term Liabilities 302
Basics of Bonds 303
Bond Issuances 305
Bond Retirement 312
Long-Term Notes Payable 313
13 Investments and International Operations 323
Basics of Investments 324
Reporting of Noninfluential Investments 327
Reporting of Influential Investments 330
14 Accounting for Corporations 344
Corporate Form of Organization 345
Common Stock 349
Dividends 351
Preferred Stock 355
Treasury Stock 359
Reporting of Equity 361