由怀尔德、肖和基亚佩塔三位**教授合著的《会计学原理》(第19版)一书,在以前版本的基础上不断完善、不断创新,是美国*有影响力、全球*畅销的会计教科书之一。
第19版沿用了广受好评的CAP框架——概念(conceptual)、分析(analytical)与程序(procedural),以通俗有趣的语言、丰富翔实的案例,系统讲述了会计循环的原理与方法、货币资金及其内部控制、应收款项、存货、固定资产、无形资产、流动负债、长期负债与所有者权益等会计处理程序与方法。该书强调会计环境对会计实务的影响,强调会计概念框架在会计处理中的指导作用,强调会计方法的可理解性、可操作性及其经济后果,强调各章之间及每章内部结构的逻辑性,在帮助学习者正确理解会计,系统掌握会计基本程序与方法,为其他会计课程的学习打下良好基础等方面有极高的价值。
为满足国内高校开展会计双语教学与全英语教学的需要,我们根据教育部对双语教学的评估要求,推出了该书的*新双语教学版,适合作为“会计学原理”课程双语及全英语教学使用,也是会计专业外语课程的理想用书,还可以作为会计专业与财务专业本科生、MPAcc、MBA学生以及在职的各类

1 Accounting in Business
Importance of Accotmiing
Fundamentals of Accounting
Transaclion Analysis and the Accotmling Equation
Financial Statements
2 Analyzing and Recording Transactions
Analzing and Recording Process
Analyzing and Processing Transactions
Trial Balance
3 Adjusting Accounts and Preparing Financial
Statements
Timing and Reporting
Adjusting Accounts
Preparing Financial Statements
4 Completing the
Accounting Cycle
Work Sheet as a "Tool
Closing Process
Accounting Cycle
Classified Balance Sheet
5 Accounting for
Merchandising Operations
Merchandising Activities
Accounting for Merchandise Purchases
Accotmting for Merchandise Sales
Completing the Accounling Cycle
Finacial Statement Formals
6 Inventories and Cost of Sales
7 Accounting Information Systems
8 Cash and Internal Controls
9 Accounting for Receivables
10 Plant Assets, Natural Resources and Intangibles
11 Current Liabilities and Payroll Accounting
12 Long-Tern Liabilities
13 Investments and International Operations
14 Accounting for Corporations