会计学

出版社:清华大学出版社
出版日期:1998
ISBN:9787302027232
作者:[美][C.T.霍恩格伦]CharlesT.Horngren,[美][W.T.哈里森]WalterT.Harrison£
页数:1126页

书籍目录

PARTONE
The Basic Structure ofAccounting
1 Accounting and Its Environment
2 Recording Business Transactions
3 Measuring Business Income: The
Adjusting Process
4 Completing the Accounting Cycle
5 Merchandising and the Accounting
Cycle 174
6 Accounting Infonnation Systems
PARTTWO
Accountingfor Assets and Liabilities
7 Intemal Control, Cash Transactions,
and Ethical Issues
8 Accounts and Notes Receivable
9 Merchandise Inventory
10 Plant Assets, Intangible Assets
and Related Expenses
11 Current Liabiliries and Payroll
Accounting
12 The Foundarion for Generally
Accepted Accounting Principles
PART THREE
Accountingfor Partnerships
and Corporate Transactions
13 Accountmg for Partnerships
14 Corporate Organizadon, Paid-In
Capital, and the Balance Sheet
15 Retained Earnings, Dividends
Treasury Stock, and
the Income Statement
16 Long-Tenn Liabilities
17 Investments and Accounting
for Intemational Operations
PART FOUR
Analysis of Accounting Information
18 Statement of Cash Flows
19 Financial Statement Analysis
for Decision Making
PART FIVE
Management Accounting and
Product Costing
20 Introducrion to Management
Accoundng: Manufacturing
Accounting and Job Order Costing
21 Process Costing
PART SIX
Intemal Decision Making,
Planning, and Control
22 Cost-Volume-Profit Analysis
and the Contribution Margin
Approach to Decision Making
23 Cost Behavior Analysis
24 The Master Budget and
Responsibility Accounting
25 Flexible Budgets and Standard Costs
PART SEVEN
Strategy and Long-Tenn Decision
Making
26 Strategy, Cost Management, and
Continuous Improvement
27 Special Business Decisions and
Capital Budgeting
APPENDIXES GLOSSARY
A Published Financial Statements A-l
B Present-Value Tables and INDEXES
Future-Value Tables B-l Company
C Personal Income Tax C-l Subject
xv
xxiii
Preface
Accounting's Role in Business
PARTONE
The Basic Structure ofAccounting
1 Accounting and Its Environment
What Is Accounting?
Users ofAccounting Information: Decision
Makers
The Development of Accounting
Ethical Considerations in Accounting and
Business
Types ofBusiness Organiza tions
Accounting Concepts and Principles
The Accoundng Equation 11
Accounting for Business Transactions
Evaluadng Business Transacdons
Summary of Business Activities
Financial Statements
Relationships among the Financial Statements
Summary Problem for Ywr Review
Summary
Questions/Exercises/Problems
Extending Your Knowledge
APPENDIX: The Accounting Profession Career
Opportunities
The Work of Accountants
Specialized Accounting Services
Accounting Organizations and Designadons
2 Recording Business Transacdons
The Account
Double-Entry Accounting
TheT-Account
Increases and Decreases in the Accounts
In each chapter, Problems include Group A and Group B sets.
"Extending Your Knowledge includes Decision Problems, an Ethical
Issue, and Financial Statement Problems.
Recording Transactions in Joumals
Transferring Information (Posting) from the
Journal to the Ledger
Flow of Accounting Data
Mid-Chapter Summary Problem for Your Review
Details ofJoumals and Ledgers
Posting
Four-Column Account Format
Chart of Accounts
Normal Balance of an Account
Additional Owner's Equity Acceunts:
Revenues and Expenses
Expanded Problem Including Revenues and
Expenses
Use ofAccounting Informadon for Quick
Decision Making
Summary Problem for Your Review
Summary
Questions/Exercises/Problems
Extending Yow Knowledge
APPENDJX: Typical Charts of Accounts for Different
Types ofBwinesses
3 Measuring Business Income:
The Adjusting Process
Accrual-Basis Accounting versus Cash-Basis
Accounting
The Accounting Period
Revenue Principle.
Matching Principle
Time-Period Concept
Adjustments to the Accounts
Prepaids (Deferrals) and Accruals
Overview ofthe Adjusting Entries
Adjusted Trial Balance
Preparing the Financial Statements from the
Adjusted Trial Balance
Relationships among the Three Financial
Statements
Summary Problem for Your Review
Summary
Qwstions/Exercises/Problems
Extending Your Knowledge
APPENDIX: Alternate Treatment ofAccwntingjw
Prepaid Expenses and Unearned Revenues
Prepaid Expenses
Prepaid Expense Recorded Initially as
an Expense
Uneamed (Deferred) Revenues
Uneamed (Deferred) Revenuc Recorded Inirially
as a Revenue
Appendix Exercises/Problem
4 Completing the Accounting
Cycle
Overview ofthe Accounting Cycle
Accounting Work Sheet
Mid-Cbapter Summary Problem for Yowr Review
Using the Work Sheet
Correcting Journal Entries
Classification ofAssets and Liabilities
Formats of Balance Sheets
Use of Accounting Information in Decision
Making: Accounting Ratios
Summary Problem for Your Review
Summary
Questions/Exercises/Problems
Extending Your Know ledge
APPENDIX: Reversing Entries
An Optianal Step
Appendix Problem
Merchandising and
the Accounting Cycle
Merchandising Operarions
The Operadng Cycle ofa Merchandising
Business
Inventory Systems
Purchase ofMerchandise Inventory in the
Perpetual System
Sale oflnventory and Cost ofGoods Sold
Cost of Goods Sold and Gross Margin
Mid-Chapter Summary Problem for Your Review
The Adjusting and Closing Process for a
Merchandising Business
Financial Statements of a Merchandising
Business
Income Statement Fonhat
Use of Accounting Information in Decision
Making
Summary Problem for Your Review
Summary
Questians/Exercises/Problems
Extmding Your Knowledge
SUPPLEMENT: AccountingfwMercbandise
Inventory m a Periodic System
Purchase ofMerchandise Inventory in the
Periodic System
Sale oflnventory
The Adjusting and Closing Process for a
Merchandising Business
Financial Statements of a Merchandising
Business
Summary Problem for Your Review
Supplement Problems
6 Accounting Information
Systems
Features of an Effecrive Accounong
Infonnarion System
The Three Stages ofData Processing: A
Comparison ofComputerized and Manual
Accounting Systems
Overview of an Accounting Informarion
System
Summary Problem for Your Review
Summary
Questions/Extrases/Problems
Extending Your Knowledge
Compredbensive Problems for Part One
VlDEO CASE: LAWLESS CONTAINER
CORPORATION-BUSINESS ANALYSIS
The following practice set may be started after
Chapter 6:
Galleria Leatbergoods, Inc.-Corporation
Merchandismg-completed after Chapter 11
Runners Corporation-Mercbandising
completed after Chapter 19
PARTTWO
AccountingforAssets and Liabilities
7 Intemal Control. Cash
Transactions,
ahd Ethical Issues
Intemal Control
Effecdve Systems oflntemal Control
Limitadons of Internal Control
The Bank Account as a Control Device
Mid-Chapter Summary Problem for Ywr Review
Reporting of Cash
Intemal Control over Cash Receipts
Internal Control over Cash Disbursements
(Payments)
Ethics and Intemal Controls
Corporate and Professional Codes ofEthics
Ethical Issues in Accounting
Ethics and External Controls
Summary Problemfor Your Review
Summary
Questions/Exercises/Problems
Extending Your Knowledge
APPENDIX: The Vbucher System
Appendix Problems
8 Accounts and Notes Receivable
Different Types of Receivables.
The Credit Department
Uncollectible Accounts (Bad Debts)
Direct Write-OffMethod
Credit Balances in AccountS Receivablc
Credit-Card Sales
Internal Control over Collections ofAccOunts
Receivable
Mid-Chapter Summary Problemfor Your Review
Notes Receivable
Reporring Receivables and Allowances: Actual
Reports
Use ofAccounting Information in Decision
Making
Computers and Accounts Receivable
Summary Problem for Your Review
Summary
Question/Exercises/Problems
Extending Your Knowledge
9 Merchandise Inventory
The Basic Concept of Inventory Accounting
Perpetual and Periodic Inventory Systems
Computing the Cost of Inventory
Inventory Costing Methods
The Income Tax Advantage ofLIFO
Analysis of Financial Statements--
Converdng a LIFO Company's Income
to the FIFO Basis
Generally Accepted Accoundng Principles and
Practical Considerations: A Comparison of
Inventory Methods
Mid-Chapter Summary Problemfor Your Review
Perpetual Inventory Records under FIFO, LIFO,
and Weighted-Average Cosdng
Consistency Principle
Disclosure Principle
Materiality Concept
Accounting Conservatism
Effects of Inventory Errors
Estimating Inventory
Intemal Control over Inventory
Summary Problemsfor Yow Review
Summary
Question/Exercises/Prohlems
Extending Your Knowledge
10 Plant AssetS,Intangible Assets,
and Related Expenses
The Cost of a Plant Asset
Depreciation of Plant Assets
Determining the Useful Life of a Plant Asset
Measuring Depreciation
Depreciation Methods
Mid-Chapter Summary Problemfor Your Review
Depreciation and Income Taxes
Depreciation for Pardal Years
Change in the Useful Life of a Depreciable
Asset
Using Fully Depreciated Assets
Disposal of Plant Assets
Accounting for Natural Resources and
Depletion
Accounting for Intangible Assets and
Amortization
Capital Expenditures versus Revenue
Expenditures
Summary Problems for Your Review
Summary
Questions/Exercises/Problems
Extendmg Your Knowledge
11 Current Liabilities and
Payroll Accounting
Current Liabilires ofKnown Amount
Current Liabilities That Must Be Estimated
Contingent Liabilities
Mid-Chapter Summary Problem for Your Review
Accounting for Payroll
Gross Pay and Net Pay
Payroll Entries
The Payroll System
Recording Cash Disbursements for Payroll
Intemal Control over Payrolls
Reporting Payroll Expense and Liabilities
Summary Problem for Your Review
Summary
Questions/Exercises/Problems
Extending Your Knowledge
12 The Foundarion for Generally
Accepted Accounting Principles
Accounting Standards in the United States
The Conceptual Framework
Objective ofFinancial Reporting
Underlying Concepts
Accounting Prindples
Constraints on Accounring
Summary Problem for Your Review
Summary
Question/Exercises/Problems
Extending Your Knowledge
Comprehensive Problems for Part Two
VIDEO CASE: TURBULENT TlMES FOR THE
AIRLINE INDUSTRY
PART THREE
Accountingfor Partnerships and
Corporate Transactions
13 Accounting for Partnerships
Characteristics of a Partnership
Initial Investments by Partners
Sharing Parmership Profits and Losses
Partner Drawings
Admission of a Partner
Withdrawal of a Partner
Death of a Partner
Liquidation of a Partnership
Partnership Finandal Statements
Summary Problemfor Your Review
Summary
Questions/Exercises/Problems
Extending Your Knowledge
14 Corporate Organization, Paid-in
Capital, and the Balance Sheet
Characteristics of a Corporation
Organization of a Corporation
Capital Stock
Stockholders' Equity
Stockholders' Rights
Classes of Stock
Issuing Stock
Review ofAccoundng for Stock
Mid-Chapter Summary Problemsfor Your Review
Donations Received by a Corporation
Incorporation of a Going Business
Organization Cost
Dividend Dates
Dividends on Preferred and Common Stock
Convertible Preferred Stbck
Evaluating Operations: Rate of Return on Tbtal
Assets and Rate ofReturn on Common
Stockholders' Equity
Different Values ofStock
Accounting for Income Taxes by
Corporations
Summary Proms for Your Review
Summary
Questions/Exercises/Problems
Extendmg Your Knowledge
15 Retained Earnings, Dividends,
Treasury Stock, and
the Income Statement
Retained Earnings and Dividends
Stock Dividends
Stock Splits
Treasury Stock
Mtd-Chapter Summary Problemfor Yow Review
Retirement of Stock
Restrictions on Retained Earnings
Variations in Reporting Stockholders' Equity
Corporation Income Statement
Statement of Retained Earnings
Statement of Stockholders' Equity
Summary Problemfor Your Review
Summary
Questions/Exercists/Problems
Extending Your Knowledge
16 Long-Term Liabilities
The Nature of Bonds
Bond Prices
Issuing Bonds Payable
Adjusting Entries for Interest Expense
Mid-Chapter Sunmary Problem for Your Review
Effective-Interest Mcthod of Amortization
Redrement of Bonds Payable
Convertible Bonds and Notes
Current Portion ofLong-Term Debt
Mortgage Notes Payable
Advantage of Fmancing Operations with Bonds
versus Stock
Lease Liabilities
Off-Balance-Sheet Financing
Pension and Postretirement Benefits Liabilities
Swmmary Problem for Your Review
Summary
Questions/Exercises/Problems
Extending Ywr Knowledge
APPENDIX: Trme Value of Money Future Value
and Present Value
Future Value
Present Value
Capital Leases
Appendix Problems
17 Investments and Accountmg
for International Operations
Accounting for Investments
Stock Prices
Investments in Stock
Classifying Stock Investments
Trading Investments-The Market Value
Method
Investments in Bonds and Notes
Mid-Chapter Summary Problemfor Yow Review
Accounting for International Operarions
Economic Structurcs and Their Impact on
International Accounting
Accountirig for Intemational Transactions
Hedging--A Strategy to Avoid Foreign-Currency
Transacrion Losses
Consolidation of Foreign Subsidiaries
Intemational Accoundng Standards
Summary Problems for Your Review
Summary
Questions/Exercises/problems
Extending Ywr Knowledge
Comprebensive Problems for Part Three
VlDEO CASE: WAL-MART STORES, INC.
PART FOUR
Analysis of Accounting Information
18 Statement of Cash Flows
Basic Concept ofthe Statement ofCash
Flows
Overview ofthe Statement ofCash Flows
Operatmg, Investing, and Financing Activities
Format ofthe Statement ofCash Flows
Preparing the Statement ofCash Flows: The
Direct Method
Mid-Chapter Summary Problem for Your Review
Computing Individual Amounts for the Statement
ofCashFlows
Noncash Investing and Financing Activities
Recondliadon of Net Income to Net Cash Flow
from Operating Acdvities
Preparing the Statement of Cash Flows: The
Indirect Method
Summary Problem for Ywr Review.
Summary
Questions/Exercises/Problems
Exttnding Your Knowledge
APPENDIX. The Work Sheet Approach to Preparing
the Statement ofCasb Flows
Preparing the Work Sheet--Direct Method for
Operatmg Activioes
Preparmg the Work Sheet--Indirect Method for
Operating Activities
Appendix Problems
19 Financial Statement Analysis
for Decision Making
Financial Statement Analysis
Horizontal Analysis
Verdcal Analysis
Common-Size Statements
Industry Comparisons
The Statement ofCash Flows in Decision
Making
Mid-Cbapter Swmnary Problem for Your Review
Using Ratios to Make Business Decisions
Measuring the Ability to Pay Current
Liabilities
Measuring the Ability to Sell Inventory and
Collect Receivables
Measuring the Ability to Pay Long-Term
Debt
Measuring Profitability
Analyzing Stock as an Investment
Limitations ofFinancial Analysis: The Complexity
of Business Decisions
Efficient Markets, Management Action, and
Investor Decisions
Summary Problem for Your Review
Summary
Questions/Exercises/Problems
Extending Your Knowledge
Comprebensive Problems for Part Four
VlDEO CASE: BEYOND THEMACY'S
BANKRUPTCY
Stcps in Process Cost Accounting
Mid-Chapter Summary Problem for Your Review
Process Costing for a Second Department-FIFO
Method
Production Cost Report
Process Cosdng for a Second Department--
Weighted-Avcrage Method
Swmmary Problem for Your Review
Swmmary
Questioons/Exercises/Problems
Extending Your Knowledge
Comprebensive Problems for Part Five
VlDEO CASE: LAWLESS CONTAINER
CORPORATION-MANAGEMENT
ACCOUNTING
PARTFIVE
Management Accounting and
Product Costing
20 Introduction to Management
Accoundng: Manufacturing
Accounting andJob Order
Cosring
The Functions ofManagement
Management Accoundng and Financial
Accounring
Management's Use of Accounting
Information
Merchandising versus Manufacturing
Manufacturing and the Value Chain
Manufacturing Costs
Inventoriable Costs and Period Costs
Perpetual and Periodic Inventory Systems
Mid-Chapter Summary Problems for Your
Review
Job Order Costing
Summary Problemfor Your Review
Summary
Questions/Exercises/Problems
Extending Your Knowledge
21 Process Costing
Process Costing: An Overview
Recording Costs
Tracking the Flow of Costs
Equivalent Units of Production
PARTSIX
Intemal Decision Making,
Planning, and Control
22 Cost-Volume-Profit Analysis and
the Contribution Margin Approach
to Decision Making
Types of Costs
Relevant Range
Two Approaches to Computing Profit
Contribution Margin Approach to Decision
Making
Mid-Chapter Summary Problemfor Your Review
Cost-Volume-Profit (CVP) Anafysis
Margin of Safety
Assumptions Underlying CVP Analysis
Sales Mix
Income Effects of Alternative Approaches to
Product Costing
Summary Problemfor Your Review
Summary
Questiom/Exercises/Problems
Extending Your Knowledge
23 Cost Behavior Analysis
Fixed Costs
Variable Costs
Using Cost Behavior Analysis to Budget and
Control Operadng Expenses
Trade-Offs between Fixed and Variable Costs
Mid-Chapter Summary Problemfor Your
Review
Determining How Costs Behave
Estimating Mixed-Cost Functions
Evaluating Cost Functions
Summary Problemfor Your Review
Summary
Questions/Exercises/Problems
Extending Your Knowledge
24 The Master Budget and
Responsibility Accounting
The Budget Unit
Benefits of Budgeting
The Performance Report
Components of the Master Budget
Preparing the Master Budget
Budgeting and Sensitivity Analysis
Mid-Chapter Summary Problemfor Your
Review
Responsibility Accounting
Management by Exception
Not a Question of Blame
Departmental Accounting
Allocation of Service Department Costs
Summary Problemsfor Your Review
Summary
Questions/Exercises/Problems
Extending Your Knowledge
APPENDIX: The Cash Budget
25 Flexible Budgets and
Standard Costs
Cost Behavior Patterns
Static versus Flexible Budgets
Graphing the Flexible Budget Formula
The Flexible Budget and Variance Analysis
Mid-Chapter Summary Problem for Your
Review
Standard Costing
Setting Standards
Benefits of Standard Costs
Example of Standard Costing
Management's Use ofVariance Information
Manufacturing Overhead Variances
Standard Costs in the Accounts
Standard Cost Income Statement for
Management
Summary Problemfor Your Review
Summary
Questions/Exercises/Problem.
Extending Your Knowledge
Comprehensive Problems for Part Six
VlDEO CASE: THE CHANGING MOVIE
INDUSTRY
PART SEVEN
Strategy and Long-Term
Decision Making
26 Strategy, Cost Management, and
Continuous Improvement
Activity-Based Costing
Activity-Based Costing and Management
Decisions
Traditional versusJust-in-Time Production
Systems
Mid-Chapter Summary Problemsfor Your
Review
Continuous Improvement and Product Life-Cycle
Costs
Continuous Improvement and the Management of
Quality
Summary Problemfor Your Review.
Summary
Questions/Exercises/Problems
Extending Your Knowledge
27 Special Business Decisions and
Capital Budgetmg
Relevant Information for Decision Making
Special Sales Order
Deletion of Products, Departments, Territories-
Fixed Costs Unchanged
Deletion ofProducts, Departments, Territories-
Fixed Costs Changed
Which Product to Emphasize
Make or Buy
Best Use of Facilities
Replacement of Equipment
Joint Products
Opportunity Cost
Mid-Chapter Summary Problemsfor Your
Review
Capital Budgeting
Discounted Cash-Flow Models
Comparison of the Capital-Budgering Models
Lease or Buy
Summary Problem for Your Review
Summary
Questions/Exercises/Prpblems
Extending Your Knowledge
Comprebensive Problems for Part Seven
VIDEO CASE: REINVENTING CHRYSLER
APPENDIXES
A Published Financial Statements
B Present-Value Tables and
Future-Value Tables
C Personal Income Tax
GLOSSARY
INDEXES
Company
Subject

作者简介

内容提要
该书是一部系统介绍现代企业财务会计和管理会计理论与实务的会计学教材。全
书共分七篇二十七章,依序阐述了会计基本结构,资产与负债会计,合伙与公司会计,
会计信息分析,管理会计与成本会计,内部决策、计划与控制,战略决策与长期决策。
该书还增加了部分新内容,主要包括自然资源及其折耗会计、跨国经营会计、生产成
本报告、作业成本法、作业管理制、适时管理制,战略决策技术等。
为强化学生的思考与决策能力,各章均以真实公司资料为开篇,列明学习目标,
并列举公司经理及投资者的格言。书中资料均来源于世界知名公司,如可口可乐公司
摩托罗拉股份有限公司、IBM公司、波音公司、克莱斯勒股份有限公司丽都假日饭
店等。各章后附有自测题、思考题、系列习题、挑战性习题、财务报表难题、综合性
难题及案例等

该书可作为高等院校会计专业教材,亦可供会计理论研究者或实际工作者阅读参
考。


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