Financial Accounting财务会计
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作者： 本社 编
出 版 社： Oversea Publishing House
出版时间：字数：版次： 1页数： 726印刷时间：开本： 16开印次：纸张： 胶版纸I S B N ： 9780131206809包装： 平装内容简介
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.
目录
Prologue：Accounting’s Role in Business
Private Accounting
Public Accounting
Accounting Today
CHAPTER 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,QuestionsAssess YourProgress
Check Points，Exercises，ProblemsApply Your Knowledge
DecIsion Cases,Ethical Issue,Financial Statement Case, Analytical Case,Group Projects
CHAPTER 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,QuestionsAssess Your
Progress 89：Check Points,Exercises,Problems Apply Your
Knowledge 106：Decision Caseg EthicalIssues,Financial
StatementCase,AnalyticalCase,GroupProjects
CHAPTER 3
Accrual Accounting and the Financial Statements
Vignette：Vodafone Group Plc
Accrual Accounting Versus Cash Basis
Accounting
CHAPTER 4 Internal Control and Managing Cash
CHAPTER 5 Receivables and Short-Term Investments
CHAPTER 6 Merchandise Inventory,Cost of Goods Sold,and Gsross Profit
CHAPTER 7 pLANT Assents,Intangibles,Related Expenses
CHAPTER 8 Current and Long-Term Liabilities
CHAPTER 9 Stockholders' Equity
CHAPTER 10 Long-Term Investments and International Operations
CHAPTER 11 The Income Statement and the Statement of Stockholders' Equity
CHAPTER 12 The Statement of Cash Flows
CHAPTER 13 Financial Statements Analysis
APPENDIX A
APPENDIX B
APPENDIX C
APPENDIX D
APPENDIX E
APPENDIX F
GLOSSARY
COMPANY INDEX
SUBJECT INDEX