会计学基础
作者: 王轶英，顾书华 编著33.01万字58人 正在读
已完结现代当代当代文学
目录 (149章)
倒序
正文
001 Part 1 Introduction002 Learning Objectives003 .1 Basic Accounting Process004 .2 Main Types of Accounting Entities(1)005 .2 Main Types of Accounting Entities(2)006 .3 The Users of Accounting Information(1)007 .3 The Users of Accounting Information(2)008 .4 The Two Branches of Accounting009 .5 Corporate Governance010 .6 The Main Financial Statements(1)011 .6 The Main Financial Statements(2)012 Summary013 Questions014 Learning Objectives015 .1 An Overview of Levels of Regulatory Framework(1)016 .1 An Overview of Levels of Regulatory Framework(2)017 .1 An Overview of Levels of Regulatory Framework(3)018 .1 An Overview of Levels of Regulatory Framework(4)019 .1 An Overview of Levels of Regulatory Framework(5)020 .2 The International Accounting Standards Board (IASB)021 .3 The International Financial Reporting Standards (IFRSs)022 Summary023 Questions024 Learning Objectives025 .1 The Objective of General Purpose Financial Reporting026 .2 Qualitative Characteristics of Useful Financial Information(1)027 .2 Qualitative Characteristics of Useful Financial Information(2)028 .2 Qualitative Characteristics of Useful Financial Information(3)029 .2 Qualitative Characteristics of Useful Financial Information(4)030 .3 Financial Statements and the Reporting Entity031 .4 The Elements of Financial Statements032 Summary033 Questions034 Part 2 Basic Principle of Bookkeeping035 Learning Objectives036 .1 Source Documents037 .2 Books of Prime Entry(1)038 .2 Books of Prime Entry(2)039 .2 Books of Prime Entry(3)040 Summary041 Questions042 Learning Objectives043 .1 Double Entry Accounting(1)044 .1 Double Entry Accounting(2)045 .1 Double Entry Accounting(3)046 .1 Double Entry Accounting(4)047 .2 Writing-up Journal048 .3 Books of Prime Entry and Ledgers049 Summary050 Questions051 Learning Objectives052 .1 Purpose of Balancing off Accounts053 .2 Methods of Balancing off Accounts054 .3 Preparing a Trial Balance055 .4 Preparing Basic Financial Statements056 Summary057 Questions058 Part 3 Preparing for Basic Financial Statements059 Learning Objectives060 .1 What is Sales Tax061 .2 How Does the Sales Tax System Work(1)062 .2 How Does the Sales Tax System Work(2)063 .3 Accounting for Sales Tax(1)064 .3 Accounting for Sales Tax(2)065 Summary066 Questions(1)067 Questions(2)068 Questions(3)069 Learning Objectives070 .1 Principle of Control Accounts071 .2 More Information for Entries in Control Accounts(1)072 .2 More Information for Entries in Control Accounts(2)073 .2 More Information for Entries in Control Accounts(3)074 .2 More Information for Entries in Control Accounts(4)075 .3 Reconciling the Difference Between Control Accounts and Personal Ledgers076 .4 Advantages of Control Accounts077 .5 Reconciliation of Suppliers’ Statements(1)078 .5 Reconciliation of Suppliers’ Statements(2)079 Summary080 Questions(1)081 Questions(2)082 Questions(3)083 Learning Objectives084 .1 Bank Statement and Cash Book085 .2 Reasons for Differences in Balances(1)086 .2 Reasons for Differences in Balances(2)087 .2 Reasons for Differences in Balances(3)088 .3 Bank Reconciliation Procedure089 .4 Tips for Problem Solving(1)090 .4 Tips for Problem Solving(2)091 Summary092 Questions(1)093 Questions(2)094 Questions(3)095 Learning Objectives096 .1 Types of Errors(1)097 .1 Types of Errors(2)098 .2 The Correction of Errors(1)099 .2 The Correction of Errors(2)100 .2 The Correction of Errors(3)101 .3 Advantages of Journal and Suspense Account102 Summary103 Questions(1)104 Questions(2)105 Questions(3)106 Questions(4)107 Learning Objectives108 .1 What Are Incomplete Records109 .2 Using the Accounting and Business Equation110 .3 Using the Control Accounts111 .4 Establishing the Cost of Goods Sold112 Summary113 Questions(1)114 Questions(2)115 Part 4 Financial Statements for Different Types of Businesses116 Learning Objectives117 .1 Costs of Production118 .2 Format of Manufacturing Account119 .3 Financial Statements for Manufacturing Companies120 .4 Apportionment of Costs121 Summary122 Questions123 Learning Objectives124 .1 Accounting Period125 .2 Adjusting Accounts126 .3 Financial Statements for Sole Traders(1)127 .3 Financial Statements for Sole Traders(2)128 Summary129 Questions130 Learning Objectives131 .1 Characteristics of Partnership132 .2 Limited Partnership vs. Limited Liability Partnership133 .3 Basic Accounting for Partnership134 .4 Fixed Capital Account and Current Account135 .5 Nonexistence of Partnership Agreement136 Summary137 Questions(1)138 Questions(2)139 Learning Objectives140 .1 Professionalism141 .2 Ethics142 .3 Professional Ethics(1)143 .3 Professional Ethics(2)144 Summary145 Questions146 Glossary of English and Chinese Terms(1)147 Glossary of English and Chinese Terms(2)148 Glossary of English and Chinese Terms(3)149 Reference
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