- 作 者：约翰·J·怀尔德，肯·W·肖，巴巴拉·基亚佩塔著
- 出 版 社：北京：中国人民大学出版社
- 出版年份：2013
- ISBN：9787300183145
- 标注页数：411 页
- PDF页数：421 页
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1 Accounting in Business 2
Importance of Accounting 3
Fundamentals of Accounting 6
Transaction Analysis and the Accounting Equation 13
Financial Statements 18
2 Analyzing and Recording Transactions 36
Analyzing and Recording Process 37
Analyzing and Processing Transactions 41
Trial Balance 52
3 Adjusting Accounts and Preparing Financial Statements 70
Timing and Reporting 71
Adjusting Accounts 73
Preparing Financial Statements 83
4 Completing the Accounting Cycle 100
Work Sheet as a Tool 101
Closing Process 105
Accounting Cycle 109
Classified Balance Sheet 110
5 Accounting for Merchandising Operations 126
Merchandising Activities 127
Accounting for Merchandise Purchases 129
Accounting for Merchandise Sales 134
Completing the Accounting Cycle 136
Financial Statement Formats 139
6 Inventories and Cost of Sales 160
Inventory Basics 161
Inventory Costing under a Perpetual System 162
Valuing Inventory at LCM and the Effects of Inventory Errors 170
7 Accounting Information Systems 192
Fundamental System Principles 193
Special Journals in Accounting 194
Technology-Based Accounting Systems 205
8 Cash and Internal Controls 218
Internal Control 219
Control of Cash 224
Banking Activities as Controls 230
9 Accounting for Receivables 246
Accounts Receivable 247
Notes Receivable 256
Disposal of Receivables 260
10 Plant Assets,Natural Resources,and Intangibles 272
SECTION 1—PLANT ASSETS 273
Cost Determination 274
Depreciation 276
Additional Expenditures 283
Disposals of Plant Assets 284
SECTION 2—NATURAL RESOURCES 286
SECTION 3—INTANGIBLE ASSETS 287
11 Current Liabilities and Payroll Accounting 302
Characteristics of Liabilities 303
Known Liabilities 305
Estimated Liabilities 312
Contingent Liabilities 314
12 Long-Term Liabilities 326
Basics of Bonds 327
Bond Issuances 329
Bond Retirement 336
Long-Term Notes Payable 337
13 Investments and International Operations 352
Basics of Investments 353
Reporting of Noninfluential Investments 356
Reporting of Influential Investments 359
14 Accounting for Corporations 376
Corporate Form of Organization 377
Common Stock 381
Dividends 383
Preferred Stock 387
Treasury Stock 391
Reporting of Equity 393