会计学原理
2010-8
中国矿业大学出版社
谭旭红，刘淑花 编
278
《高等学校“十一五”规划教材：会计学原理》为使高等院校的学生及会计实务工作人员更好地了解和掌握国际通用的会计语言而编写，是一本既吸收西方会计理论与实务精华，又符合我国会计实践的英文教材。书中介绍了会计总论、会计恒等式、记账方法、会计的记账程序、内部控制、现金及商品的核算及会计电算化等内容。本书的基本素材选自原版教材，但表达形式符合中国人的思维习惯，文中运用了大量的例题，深入浅出地阐述了会计的基本原理和方法。此外，《高等学校“十一五”规划教材：会计学原理》的每一章后还附有与主题相关的习题，供学生复习和练习之用，有助于提高学生的会计专业英语的阅读理解能力与实务操作能力。
Chapter 1 Introduction to Accounting1.1 Basic Concepts1.2 Accounting Assumptions and Accounting Principles1.3 Financial Accounting Measurement BasesSummaryAccounting VocabularySelf-Study QuestionsChapter 2 Accounting Equation2.1 Accounting Elements2.2 Accounting Equation2.3 Financial StatementsSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 3 Accounting Methods3.1 The Account3.2 The Double-Entry System of Accounting3.3 Debits and CreditsSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 4 Recording Process4.1 Journal4.2 Ledger4.3 Trial BalanceSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 5 The Adjustment and Closing Process5.1 Accounting Basis5.2 Adjusting Entries5.3 The Adjusted Trial Balance and Financial Statement5.4 Closing EntriesAppendix:Alternative Treatment of Accounting for PrepaidExpense and Unearned RevenuesSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 6 Internal Control and Cash6.1 Internal Control6.2 Cash Control6.3 The Bank Account as a Control Device6.4 Internal Control over Cash Receipts and Cash Payments .-6.5 Budget and Reporting CashSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 7 Accounting for Merchandising Operations7.1 Merchandising operations7.2 Accounting for Inventory under the Perpetual System7.3 Accounting for Inventory under the Periodic SystemSummaryAccounting VocabularySelf-Study Questions ~ExercisesChapter 8 Accounting Information Systems8.1 Basic Concepts of Accounting Information Systems8.2 Subsidiary Ledgers8.3 Special Journals8.4 Effects of Special Journals on General JournalSummaryAccounting VocabularySelf-Study QuestionsExercisesReferences
推行双语教学首先是教材的双语化，为此编者谭旭红、刘淑花在参考了大量欧美国家的大学会计原版教材的基础上编写了《高等学校“十一五”规划教材：会计学原理》。该教材的特点体现在三个方面：一是体系完整、结构合理，全书分为8章，以基础会计为体系，主要内容包括会计的基本概念、会计平衡原理、借贷记账方法、会计报表、电算化会计等，为学生提供了较全面的基础知识。二是章节设计严谨、合理，书中每章都分成六部分——学习目标、课文、课后总结、专业词汇、自测题和练习题。三是内容充实、实例丰富，每章课文在介绍会计基本理论与会计核算方法时，选用了大量的实例，这不仅有助于学生对会计概念与理论的理解，也有助于提高学生分析问题和解决问题的实践能力。
