会计学

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 一 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。

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

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