會計學基礎 王軼英 顧書華 9787111730132 【台灣高等教育出版社】

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書名：會計學基礎
ISBN：9787111730132
出版社：機械工業
著編譯者：王軼英 顧書華
叢書名：會計學專業新企業會計準則系列教材
頁數：261
所在地：中國大陸 *此為代購商品
書號：1540382
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內容簡介

本書採用全英文的寫作模式介紹會計的基礎知識，在國際財務報告概念框架的指導下，講解會計要素的定義、會計簿記流程、複式記賬法，試算平衡表等企業日常經濟業務的記錄、分析和匯總方法，以及營業稅、銀行對賬單、銀行存款餘額調節表、不完整記錄等事項的處理方法，使學生掌握個體經營者和合夥企業的基本報表編製方法。 本書適合作為會計學和非會計學專業學生的教材，還適合作為相關從業人員的參考讀物。

目錄

Preface
Part 1 Introduction
Chapter 1 An Overview of Accounting
Learning Objectives
1 1 Basic Accounting Process
1 2 Main Types of Accounting Entities
1 3 The Users of Accounting Information
1 4 The Two Branches of Accounting
1 5 Corporate Governance
1 6 The Main Financial Statements
Summary
Questions
Chapter 2 Accounting Laws and Regulation System
Learning Objectives
2 1 An Overview of Levels of Regulatory Framework
2 2 The International Accounting Standards Board (IASB)
2 3 The International Financial Reporting Standards (IFRSs)
Summary
Questions
Chapter 3 IASB Conceptual Framework for Financial Reporting
Learning Objectives
3 1 The Objective of General Purpose Financial Reporting
3 2 Qualitative Characteristics of Useful Financial Information
3 3 Financial Statements and the Reporting Entity
3 4 The Elements of Financial Statements
Summary
Questions
Part 2 Basic Principle of Bookkeeping
Chapter 4 Source Documents and Books of Prime Entry
Learning Objectives
4 1 Source Documents
4 2 Books of Prime Entry
Summary
Questions
Chapter 5 Double Entry and the Ledgers
Learning Objectives
5 1 Double Entry Accounting
5 2 Writing-up Journal
5 3 Books of Prime Entry and Ledgers
Summary
Questions
Chapter 6 Balancing off Accounts and Preparing a Trial Balance
Learning Objectives
6 1 Purpose of Balancing off Accounts
6 2 Methods of Balancing off Accounts
6 3 Preparing a Trial Balance
6 4 Preparing Basic Financial Statements
Summary
Questions
Part 3 Preparing for Basic Financial Statements
Chapter 7 Sales Tax
Learning Objectives
7 1 What is Sales Tax
7 2 How Does the Sales Tax System Work
7 3 Accounting for Sales Tax
Summary
Questions
Chapter 8 Control Accounts
Learning Objectives
8 1 Principle of Control Accounts
8 2 More Information for Entries in Control Accounts
8 3 Reconciling the Difference Between Control Accounts and Personal Ledgers
8 4 Advantages of Control Accounts
8 5 Reconciliation of Suppliers' Statements
Summary
Questions
Chapter 9 Bank Reconciliation Statement
Learning Objectives
9 1 Bank Statement and Cash Book
9 2 Reasons for Differences in Balances
9 3 Bank Reconciliation Procedure
9 4 Tips for Problem Solving
Summary
Questions
Chapter 10 Correction of Errors
Learning Objectives
10 1 Types of Errors
10 2 The Correction of Errors
10 3 Advantages of Journal and Suspense Account
Summary
Questions
Chapter 11 Incomplete Records
Learning Objectives
11 1 What Are Incomplete Records
11 2 Using the Accounting and Business Equation
11 3 Using the Control Accounts
11 4 Establishing the Cost of Goods Sold
Summary
Questions
Part 4 Financial Statements for Different Types of Businesses
Chapter 12 Manufacturing Account
Learning Objectives
12 1 Costs of Production
12 2 Format of Manufacturing Account
12 3 _ Financial Statements for Manufacturing Companies
12 4 Apportionment of Costs
Summary
Questions
Chapter 13 Accounting for Sole Traders
Learning Objectives
13 1 Accounting Period
13 2 Adjusting Accounts
13 3 Financial Statements for Sole Traders
Summary
Questions
Chapter 14 Accounting for Partnership
Learning Objectives
14 1 Characteristics of Partnership
14 2 Limited Partnership vs Limited Liability Partnership
14 3 Basic Accounting for Partnership
14 4 Fixed Capital Account and Current Account
14 5 Nonexistence of Partnership Agreement
Summary
Questions
Chapter 15 Professional Ethics of Accountants
Learning Objectives
15 1 Professionalism
15 2 Ethics
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