本书在**讲解会计程序的同时,加强了对会计如何贡献于有效管理的讨论。全书围绕会计系统和企业组织的关系,在阐述会计要素、会计等式、会计原则和会计循环的基础上,强调会计控制的重要性,介绍了各项资产、负债和股东权益的业务处理和报告,以及相关的财务比率分析。本书将会计系统的介绍与企业业务活动融合在一起,不乏现实企业的会计处理例证和财务分析,同时以图表形式对企业业务活动流程和财务会计专业概念进行讲解,深入浅出,便于读者理解、循序渐进地掌握会计的基本概念和方法。
本书非常适合作为大学本科“财务会计”课程教材使用。

1.IntroductiontoAccountingandBusiness
NatureofaBusiness
TypesofBusinesses
TypesofBusinessOrganizations
BusinessStrategies
ValueChainofaBusiness
BusinessStakeholders
TheRoleofAccountinginBusiness
BusinessEthics
ProfessionofAccounting
PrivateAccounting
PublicAccounting
SpecializedAccountingFields
GenerallyAcceptedAccountingPrinciples
BusinessEntityConcept
TheCostConcept
Assets,Liabilities,andOwner'sEquity
BusinessTransactionsandtheAccountingEquation
IncomeStatement
StatementofOwner'sEquity
BalanceSheet
StatementofCashFlows
FinancialAnalysisandInterpretation
2.AnalyzingTransactions
UsefulnessofanAccount
CharacteristicsofanAccount
AnalyzingandSummarizingTransactionsinAccounts
TransactionsandBalanceSheetAccounts
IncomeStatementAccounts
WithdrawalsbytheOwner
NormalBalancesofAccounts
IllustrationofAnalyzingandSummarizingTransactions
TrialBalance
DiscoveryandCorrectionofErrors
DiscoveryofErrors
CorrectionofErrors
FinancialAnalysisandInterpretation
3.TheMatchingConceptandtheAdjustingProcess
TheMatchingConcept
NatureoftheAdjustingProcess
RecordingAdjustingEntries
DeferredExpenses(PrepaidExpenses)
DeferredRevenue(UnearnedRevenue)
AccruedExpenses(AccruedLiabilities)
AccruedRevenues(AccruedAssets)
FixedAssets
SummaryofAdjustmentProcess
FinancialAnalysisandInterpretation
4.CompletingtheAccountingCycle
AccountingCycle
WorkSheet
UnadjustedTrialBalanceColumns
AdjustmentsColumns
AdjustedTrialBalanceColumns
IncomeStatementandBalanceSheetColumns
FinancialStatements
IncomeStatement
StatementofOwner'sEquity
BalanceSheet
AdjustingandClosingEntries
JournalizingandPostingClosingEntries
Post-ClosingTrialBalance
FiscalYear
FinancialAnalysisandInterpretation
Appendix:ReversingEntries
5.AccountingSystemsandInternalControls
BasicAccountingSystems
InternalControl
ObjectivesofInternalControl
ElementsofInternalControl
ManualAccountingSystems
SubsidiaryLedgers
SpecialJournals
ManualAccountingSystem:TheRevenueandCollectionCycle
……
6.AccountingforMerchandisingBusinesses
7.Cash
8.Receivables
9.Inventories
10.FixedAssetsandIntangibleAssets
11.CurrentLiabilities
12.Corporations:Organization,CapitalStockTransactions,andDividends
13.AccountingforPartnershipsandLimitedLiabilityCorporations
14.IncomeTaxes,UnusualIncomeItems,andInvestmentsinStocks
15.BondsPayableandInvestmentsinBonds
16.StatementofCashFlows
17.FinancialStatementAnalysis