会计学概论 : 第5版

Chapter1 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

Chapter2 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

Chapte3 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

Chapter4 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

Chapter5 Sarbanes-Oxley， Internal Control， and Cash

Sarbanes-Oxley Act of

Internal Control

Cash Controls Over Receipts and Payments

Bank Accounts

Bank Reconciliation

Special-Purpose Cash Funds

Financial Statement Reporting of Cash

Chapter6 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

Chapter7 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

Chapter8 Liabilities and Stockholders' Equity

Financing Operations

Liabilities

Bonds

Stock

Dividends

Stock Splits

Reporting Liabilities and Stockholders' Equity

Earnings per Share

Chapter9 Financial Statement Analysis

Basic Analytical Methods

Solvency Analysis

Profitability Analysis

Corporate Annual Reports

Appendix

Chapter10 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

Chapter11 Cost Behavior and Cost-Volume-ProfitAnalysis

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

Chapter12 Differential Analysis and Product Pricing

Differential Analysis

Setting Normal Product Selling Prices

Production Bottlenecks， Pricing， and Profits

Chapter13 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

Chapter14 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

Chapter15 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

词汇表

《会计学概论（第五版）/普通高等教育“十一五”国家级规划教材》是为没有会计知识背景的读者学习会计学而编著的，全书概括论述了财务会计和管理会计中的一些基础知识和基本理论问题，前10章主要阐述的是关于财务会计方面的论题；后5章主要阐述的是关于管理会计方面的内容。全书的重点在于强调经理人、投资者或其他的公司股东应该如何使用公司财务报告，以便做出正确有效的经营决策。书中各章均安排了一些大公司的案例，以便读者融会贯通，运用最新的会计理论来更好地指导丰富多彩的商务实践。
　　《会计学概论（第五版）/普通高等教育“十一五”国家级规划教材》可供非会计学专业本科生和MBA学生使用。同时适合贸易、金融、营销等领域的人士学习会计学使用。