《會計學》是由作者[美] 沃倫 著，2008年高等教育出版社出版的圖書。
基本介紹
內容簡介,圖書目錄,作者簡介,
內容簡介
《會計學》是為那些沒有會計知識背景的讀者學習會計學而編著的，全書概括論述了財務會計和管理會計中的一些基礎知識和基本理論問題，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和“企業戰略”模組，以作為論述的基礎與起點，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。
《會計學》可供金融、市場行銷等非會計學專業本科生和MBA學生用做會計學教材。同時適合於那些從事貿易、金融、行銷等領域的人士學習會計學使用。
圖書目錄
CHAPTER 1 The Role of Accounting in Business
The Nature of Business
Types of Businesses
Forms of Business
Business Strategies
Value Chain of a Business
Business Stakeholders
Business Activities
Financing Activities
Investing Activities
Operating Activities
What Is Accounting and Its Role in Business?
Financial Statements
Income Statement
Retained Earnings Statement
Balance Sheet
Statement of Cash Flows
Interrelationships among Financial Statements
Accounting Concepts
Business Entity Concept
Cost Concept
Going Concern Concept
Matching Concept
Objectivity Concept
Unit of Measure Concept
Adequate Disclosure Concept
Accounting Period Concept
Horizontal Analysis
CHAPTER 2 The Cash Basis of Accounting
Elements of an Accounting System
Rules
Framework
Controls
Cash and Accrual Bases of Accounting
Using the Cash Basis of Accounting
Using the Accrual Basis of Accounting
Summary of Differences between the Cash and Accrual Bases of Accounting
Using the Cash Basis for a Corporations First Period of Operations
Financial Statements for a Corporations First Period of Operations
Income Statement
Retained Earnings Statement
Balance Sheet
Statement of Cash Flows
Using the Cash Basis for the Second Period of Operations
Advantages and Disadvantages of the Cash Basis
Vertical Analysis
CHAPTER 3 The Accrual Basis of Accounting
The Accrual Basis of Accounting and the Matching Concept
Using the Accrual Basis of Accounting for Family Health Cares November Transactions
The Adjustment Process
Deferrals and Accruals
Adjustments for Family Health Care
Financial Statements
Interpreting Accrual and Cash Basis Income
The Accounting Cycle
Common-Size Financial Statements
CHAPTER 4 Accounting for Merchandise Operations
CHAPTER 5 Internal Control and Cash
CHAPTER 6 Receivables and Inventories
CHAPTER 7 Fixed Assets and Intangible
CHAPTER 8 Liabilities and Stockholders Equity
CHAPTER 9 Financial Statement Analysis
CHAPTER l0 Accounting Systems for Manufacturing Businesses
CHAPTER 11 Cost Behavior and Cost-Volume-Profit Analysis
CHAPTER 12 Differential Analysis and Product Pricing
CHAPTER 13 Budgeting and Standard Cost Systems
CHAPTER 14 Performance Evaluation for Decentralized Operations
CHAPTER 15 Capital Investment Analysis
