Financial Accounting财务会计

1970-1  

Oversea Publishing House  

本社 编  

726  

While many texts characterize themselves as having either a “user” approach or a “preparer” approach, Williams’ Financial Accounting is written for faculty who want to strike a balance between these approaches. Business majors will find relevance in the “Ethics, Fraud & Corporate Governance,” “Your Turn” and “Case in Point” boxes throughout the chapters while accounting majors will receive a firm grounding in accounting basics that will prepare them for their intermediate course. A unique feature is the multimedia companion, My Mentor. This text-specific technology resource (available free on the book’s website) uses video clips, animated graphics, PowerPoints and Excel templates to demonstrate accounting concepts visually. This allows students to link concepts and numbers together in an interactive rather than print environment.

Prologue：Accounting’s Role in Business 　Private Accounting Public Accounting Accounting TodayCHAPTER 1 The FinanciaI Statements Vignette：Fossil,Inc． Bussiness Decisions　DECISION：An Information System or a Valuation System? Who Uses Accounting Information? Financial Accounting and Management Accounting Ethics in Accounting and Business DECISION：How to Organize a Business The Entity Concept How to Do Accounting:Principles and Concepts The Reliability Principle The Cost Principle The Going—Concern Concept The Stable．Monetary—Unit Concept The Accounting Equation Assets and Liabilities Owners’Equity The Financial Statements The Income Statement：Measuring Operating Performance Statement of Retained Earnings The Balance Sheet：Measuring Financial Position The Statement of Cash Flows：Measuring Cash Receipts and Payments Relationships Among the Financial Statements DECISION：Which Company to Invest In?Electronic Analysis ofFinancialStatements Business—to—Business(B2B)Accounting Decision Guidelines：In Evaluating a Company，What Do These Declslon Makers Lookfo Excel Application Problem End-of-Chapter Summary Problem ReviewTheFinancialStatements 33：Lessons Learned, AccountingVocabulary,Questions·Assess YourProgress Check Points，Exercises，Problems·Apply Your Knowledge DecIsion Cases,Ethical Issue,Financial Statement Case, Analytical Case,Group ProjectsCHAPTER 2 ProcessinR Accounting Information Vignette：PepsiCo,Inc． Assets Liabilities Stockholders’(Owners’)Equity DECISION：WhyDoesthe TypeofAccountingSystem Matter? Accounting for Business Transactions Transactions and Financial Statements Mid-Chapter Summary Problem Double-Entry Accounting The T-Account Increases and Decreases ifl the Accounts Additional StockhOIders’Equity Accounts： Revenues and Expenses Recording Transactions Copying Information(Posting)from Journal to Ledger The Flow of Accounting Data：From Theory to Practice Accounts after Posting The Trial Balance DEClSION：Air&Sea TravelNeeds a Loan Correcting Accounting Errors Chart of Accounts The Normal Balance of an Account Account Formats Quick Decision Making Decision Guidelines：How tO Measure Results of Operations and Financial Position End-of-Chapter Summary Problem Review ProcessingAccountingInformation 88：Lessons Learned,Accounting Vocabulary,Questions·Assess Your 　Progress 89：Check Points,Exercises,Problems Apply Your　 Knowledge 106：Decision Caseg EthicalIssues,Financial 　StatementCase,AnalyticalCase,GroupProjectsCHAPTER 3 Accrual Accounting and the Financial Statements Vignette：Vodafone Group Plc Accrual Accounting Versus Cash Basis AccountingCHAPTER 4 Internal Control and Managing CashCHAPTER 5 Receivables and Short-Term InvestmentsCHAPTER 6 Merchandise Inventory,Cost of Goods Sold,and Gsross ProfitCHAPTER 7 pLANT Assents,Intangibles,Related ExpensesCHAPTER 8 Current and Long-Term LiabilitiesCHAPTER 9 Stockholders' EquityCHAPTER 10 Long-Term Investments and International OperationsCHAPTER 11 The Income Statement and the Statement of Stockholders' EquityCHAPTER 12 The Statement of Cash FlowsCHAPTER 13 Financial Statements AnalysisAPPENDIX AAPPENDIX BAPPENDIX CAPPENDIX DAPPENDIX EAPPENDIX FGLOSSARYCOMPANY INDEXSUBJECT INDEX

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