北美会计入门
2012-3
上海学林出版社
王碧宏，邱月 主编
206
《北美会计入门》形式独特、内容简明，行文流畅，通俗有趣。它采用英文为主、中文注释的方式，将关键性内容用事例、图例等形式给出，便于读者在实战中逐渐掌握会计学的基本知识和操作方法。本书根据当今美国大学《会计学原理》课程的教学目标，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、流动负债等会计处理程序与方法，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，帮助读者正确理解会计，系统掌握会计基本程序与方法。
本书的每个章节均由数个“目标”构成，每个“目标”都要求读者做一些事情，例如，判断对错、单项选择、填空等。如同大多数学习经验所表明的那样，读者在做的过程中学习、总结，并加深理解。
《北美会计入门》可以满足国内高校开展会计双语教学与全英语教学的需要，既适合会计学、财务学专业学生作为初级会计教材，也可作为金融学、管理学、经济学各专业学生和相关领域实务工作者学习会计的参考教材。本书由王碧宏、邱月主编。
Part One Introduction to Accounting
Chapter One Welcome to the World of Accounting (会计学概述)
Goal 1 The Nature of Business, and the Role of Accounting
Goal 2 The Accounting Profession and Caree
Goal 3 The Accounting Equation
Goal 4 The Five Accounting Concepts
Goal 5 How Traactio Impact the Accounting Equation
Goal 5 The Four Financial Statements
Part Two The Accounting Cycle
Chapter Two Analysis of Traactio (经济业务分析)
Goal 1 T-Accounts
Goal 2 Accounts, Debits and Credits
Goal 3 The Journal
Goal 4 The General Ledger
Goal 5 The Trial Balance
Chapter Three Adjusting Process (调整过程)
Goal 1 The Periodicity Concept
Goal 2 The Matching Principle, Revenue/Expee Recognition,
Cash/Accrual Basis of Accounting
Goal 3 Nature of Accounts Requiring Adjustment
Goal 4 The Adjusting Process And Related Entries
Chapter Four Completing the Accounting Cycle (完全会计循环)
Goal 1 The Adjusting Process
Goal 2 Preparation of Financial Statements
Goal 3 Worksheet Approach
Goal 4 The Accounting Cycle and Closing Process
Goal 5 Post-closing Trial Balance
Goal 6 Classified Balance Sheets
Part Three The Information of Accounts
Chapter Five Cash (现金)
Goal I Cash Composition
Goal 2 Cash Controls for Receipts and Payments
Goal 3 Reconciliation of Bank Accounts
Goal 4 The Petty Cash System
Chapter Six Inventory (存货)
Goal 1 Inventory Costing Methods
Goal 2 The Periodic System for Valuing Inventory
Goal 3 The Perpetual System for Valuing Inventory
Goal 4 Lower of Cost or Market Method
Goal 5 Inventory Estimation Techniques
Chapter Seven Accounts Receivable (应收款项)
Goal 1 Classification of Receivables
Goal 2 Uncollectible Receivables
Goal 3 Notes Receivable
Chapter Eight Fixed Assets and Intangible Assets (固定资产和无形资产)
Goal 1 Nature of Fixed Assets
Goal 2 Three Depreciation Methods
Goal 3 Exchange and Disposal of Fixed Assets
Goal 4 Natural Resources
Goal 5 Intangible Assets
Chapter Nine Current Liabilities & Equity (流动负债和权益)
Goal 1 The Nature and Recording of Typical Current
Liabilities
Goal 2 Accounting for Notes Payable
Goal 3 Contingent Liabilities
Goal 4 Stockholde' Equity
Part Four Case: Accounting for Merchandising Business
Chapter Ten Accounting for Merchandising Business (商业企业会计)
Goal 1 The Merchandising Operation-Sales
Goal 2 The Merchandising Operation-Purchase
Goal 3 Enhancements of The Income Statement
Goal 4 Sample Chart of Accounts for a Small Company & a
Large Corporation
