《會計學概論（第五版）》是2015年1月15日高等教育出版社出版的教材，作者：葉陳剛.
基本介紹
- 中文名：會計學概論（第五版）
- 作者：葉陳剛
- 出版社：高等教育出版社
- 出版時間：2015年1月15日
- 開本：16 開
- ISBN：9787040414738
圖書詳情,圖書目錄,
圖書詳情
本理論問題，前10章主要闡述的是關於財務會計方面的論題；後5章主要闡述的是關於管理會計方面的內容。全書的重點在於強調經理人、投資者或其他的公司股東應該如何使用公司財務報告，以便做出正確有效的經營決策。書中各章均安排了一些大公司的案例，以便讀者融會貫通，運用最新的會計理論來更好地指導豐富多彩的商務實踐。
本書可供非會計學專業本科生和MBA學生使用。同時適合貿易、金融、行銷等領域的人士學習會計學使用。
圖書目錄
前言
Chapter 1 The Role of Accounting in Business
Nature of Business and Accounting
Business Activities
What Is Accounting and Its Role in Business?
Financial Statements
Accounting Concepts
Chapter 2 Basic Accounting Concepts
Elements of an Accounting System
Recording a Corporation’s First Period of Operations
Financial Statements for a Corporation’s First Period of Operations
Recording a Corporation’s Second Period of Operations
Financial Statements for a Corporation’s Second Period of Operations
Chapter 3 Accrual Accounting Concepts
Basic Accrual Accounting Concepts, Including the Matching Concept
Using Accrual Concepts of Accounting for Family Health Care’s November Transactions
The Adjustment Process
Financial Statements
Accrual and Cash Bases of Accounting
Chapter 4 Accounting for Merchandising Businesses
Merchandise Operations
Financial Statements for a Merchandising Business
Sales Transactions
Purchase Transactions
Freight and Sales Taxes
Dual Nature of Merchandise Transactions
Merchandise Shrinkage
Chapter 5 Sarbanes-Oxley, Internal Control, and Cash
Sarbanes-Oxley Act of 2002
Internal Control
Cash Controls Over Receipts and Payments
Bank Accounts
Bank Reconciliation
Special-Purpose Cash Funds
Financial Statement Reporting of Cash
Chapter 6 Receivables and Inventories
Classification of Receivables
Uncollectible Receivables
Direct Write-Off Method for Uncollectible Accounts
Allowance Method for Uncollectible Accounts
Inventory Classification for Merchandisers and Manufacturers
Inventory Cost Flow Assumptions
Comparing Inventory Costing Methods
Reporting Receivables and Inventory
Chapter 7 Fixed Assets and Intangible Assets
Nature of Fixed Assets
Accounting for Depreciation
Disposal of Fixed Assets
Natural Resources
Intangible Assets
Financial Reporting for Fixed Assets and Intangible Assets
Chapter 8 Liabilities and Stockholders’ Equity
Financing Operations
Liabilities
Bonds
Stock
Dividends
Stock Splits
Reporting Liabilities and Stockholders’ Equity
Earnings per Share
Chapter 9 Financial Statement Analysis
Basic Analytical Methods
Solvency Analysis
Profitability Analysis
Corporate Annual Reports
Appendix
Chapter 10 Accounting Systems for Manufacturing Businesses
Nature of Manufacturing Businesses
Manufacturing Cost Terms
Cost Accounting System Overview
Job Order Cost Systems for Manufacturing Businesses
Job Order Costing for Decision Making
Job Order Cost Systems for Professional Service Businesses
Just-in-Time Practices
Activity-Based Costing
Chapter 11 Cost Behavior and Cost-Volume-Profit Analysis
Cost Behavior
Cost-Volume-Profit Relationships
Mathematical Approach to Cost-Volume-Profit Analysis
Graphic Approach to Cost-Volume-Profit Analysis
Special Cost-Volume-Profit Relationships
Chapter 12 Differential Analysis and Product Pricing
Differential Analysis
Setting Normal Product Selling Prices
Production Bottlenecks, Pricing, and Profits
Chapter 13 Budgeting and Standard Cost Systems
Nature and Objectives of Budgeting
Master Budget
Standards
Budgetary Performance Evaluation
Direct Materials and Direct Labor Variances
Nonfinancial Performance Measures
Chapter 14 Performance Evaluation for Decentralized Operations
Centralized and Decentralized Operations
Responsibility Accounting for Cost Centers
Responsibility Accounting for Profit Centers
Responsibility Accounting for Investment Centers
Transfer Pricing
Chapter 15 Capital Investment Analysis
Nature of Capital Investment Analysis
Methods Not Using Present Values
Methods Using Present Values
Factors that Complicate Capital Investment Analysis
Capital Rationing
辭彙表 (Glossary)
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