本书在一个统一的框架下。阐释了财务会计的相关慨念及应用。全书围绕商业活动组织内容,强渊商业行为的现实性,兼顾了对财务会计程序的介绍和对决策的强调,注重使不同层次的学生理解会计在商业中的作用。读者不仅能学习到如何进行会计核算,还可以理解如何利用会计信息进行有效的商业决策。

PE 3-2 1
Using a Trial Balance to Prepare a Balance Sheet
L04 Using the trial balance given in PE 3-20,prepare a balance sheet.Note:The ending retained
earnings balance is equal to the beginning balance(which is assumed to be$0)plus the
amount of net income less the amount of dividends
PE 3-22 Preparing a Statement of Cash FloWs
L04 Refer to the transactions described in PE 3-1 through PE 3-5 as well as to the eight transac-
tions in PE 3-16.Using all of these transactions,prepare a statement of cash flows.Note:
For the building purchase described in PE 3-5,the portion of the purchase financed with the
mortgage($80,ooo)is considered to be a noncash transaction;accordingly,the only portion
of the transaction that impacts the statement of cash flows is the$50,000 cash down
payment.
EXERCISES
E 3-23 Basic Accounting Equation
LO2 The fundamental accounting equation can be applied to your personal finances.For each of
the following transactions,show how the accounting equation would be kept in balance.
Example:Paid for semester's tuition(decrease assets:cash account;decrease owners'equity:
expense account increases).
1.Took out a school loan for college.
2.Paid this month's rent.
3.Sold your old computer for cash at what it cost to buy it.
4.Received week's paycheck from part-time job.
5.Received interest on savings account.
6.Paid monthly payment on car loan(part of the payment is principal;the remainder is interest)
E 3-24 Accounting Elements:Increase/Decrease,Debit/Credit Relationships
L02 The text describes the following accounting elements:assets,liabilities,owners'equity,capi-
tal stock,retained earnings,revenues,expenses,and dividends.Which of these elements are
increased by a debit entry,and which are increased by a credit entry?Give a transaction for
each item that would result in a net increase in its balance.
E 3-25 Expanded Accountin
……

**部分财务报告与会计循环
1会计信息:使用者及其使用
2财务报表概览
3会计系统
4完成会计循环
5保证财务信息的诚实性

第二部分营运活动
6销售商品或服务
7存货
8完成营运循环

第三部分投资与融资活动
9固定资产和无形资产投资
10债务与权益证券投资
11长期负债融资
12权益融资

第四部分 财务报告的其他维
13现金流量表
14财务报表分析简介
附录
A术语表
B计算题答案
……

强调商业运作,注重使学生理解组织如何进行其主要商业活动,这一强调现实性的方法使学生更易理解会计在商业中的作用。
通过大量领先企业的实例,阐述了会计信息在不同商业环境中的应用。
除了对关键概念的阐释外。各章还提供了丰富的拓展材料,覆盖了不同层次的内容,适合会计专业和非会计专业学生的需要,为教师的授课选择提供了*大的灵活性。
章节脉络清晰。内容**突出、层次分明。体例活泼。配有丰富的教辅及网络资源,便于教师教学和学生自学。