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《會(huì)計(jì)學(xué)原理(第19版)》主要講述了：由懷爾德，肖和基亞佩塔三位著名教授合著的《會(huì)計(jì)學(xué)原理》（第19版）一書，在以前版本的基礎(chǔ)上不斷完善、不斷創(chuàng)新，是美國(guó)最有影響力、全球最暢銷的會(huì)計(jì)教材之一。第19版沿用了廣受好評(píng)的CAP框架——概念（conceptual）、分析（analytical）與程序（procedural），以通俗有趣的語(yǔ)言、豐富翔實(shí)的案例.系統(tǒng)講述了會(huì)計(jì)循環(huán)的原理與方法、貨幣資金及其內(nèi)部控制、應(yīng)收款項(xiàng)、存貨、固定資產(chǎn)，無(wú)形資產(chǎn)、流動(dòng)負(fù)債、長(zhǎng)期負(fù)債與所有者權(quán)益等會(huì)計(jì)處理程序與方法。該書強(qiáng)調(diào)會(huì)計(jì)環(huán)境對(duì)會(huì)計(jì)實(shí)務(wù)的影響.強(qiáng)調(diào)會(huì)計(jì)概念框架在會(huì)計(jì)處理中的指導(dǎo)作用，強(qiáng)調(diào)會(huì)計(jì)方法的可理解性、可操作性及其經(jīng)濟(jì)后果，強(qiáng)調(diào)各章之間及每章內(nèi)部結(jié)構(gòu)的邏輯性，在幫助學(xué)習(xí)者正確理解會(huì)計(jì)，系統(tǒng)掌握會(huì)計(jì)基本程序與方法，為其他會(huì)計(jì)課程的學(xué)習(xí)打下良好基礎(chǔ)等方面有極高的價(jià)值。
為滿足國(guó)內(nèi)高校開展會(huì)計(jì)雙語(yǔ)教學(xué)與全英語(yǔ)教學(xué)的需要.我們根據(jù)教育部對(duì)雙語(yǔ)教學(xué)的評(píng)估要求，推出了該書的最新雙語(yǔ)教學(xué)版，適合“會(huì)計(jì)學(xué)原理”課程雙語(yǔ)及全英語(yǔ)教學(xué)使用，也是會(huì)計(jì)專業(yè)外語(yǔ)課程的理想用書.還可以作為會(huì)計(jì)專業(yè)與財(cái)務(wù)專業(yè)本科生、MPAcc、MBA學(xué)生以及各類在職管理人員學(xué)習(xí)會(huì)計(jì)的基礎(chǔ)教材。
《會(huì)計(jì)學(xué)原理(第19版)》配套的中文翻譯版即將出版。

 

作者簡(jiǎn)介
約翰·J·懷爾德，威斯康星大學(xué)商學(xué)院教授。曾任教于密歇根州立大學(xué)和英國(guó)曼徹斯特大學(xué)。在大學(xué)部和研究所教授課程，曾獲威斯康星大學(xué)2003年度畢業(yè)班教學(xué)卓越獎(jiǎng)、密歇根州立大學(xué)教學(xué)卓越獎(jiǎng)等。

目錄

1 Accounting in Business ⅠImportance of Accounting
Fundamentals of Accounting
Transaction Analysis and the Accounting Equation
Financial Statements

2 Analyzing and Recording Transactions
Analyzing and Recording Process
Analyzing and Processing Transactions
Trial Balance

3 Adjusting Accounts and Preparing Financial Statements
Timing and Reporting
Adjusting Accounts
Preparing Financial Statements

4 Completing the Accounting Cycle
Work Sheet as a Tool
Closing Process
Accounting Cycle
Classified Balance Sheet

5 Accounting for Merchandising OperationsⅢ
Merchandising Activities
Accounting for Merchandise Purchases
Accounting for Merchandise Sales
Completing the Accounting Cycle
Financial Statement Formats

6 Inventories and Cost of Sales
Inventory Basics
Inventory Costing Under a Perpetual System
Valuing Inventory at LCM and the Effects of
Inventory Errors

7 Accounting Information Systems
Fundamental System Principles
Special Journals in Accounting

8 Cash and Internal Controls
Internal Control
C.ontrol of Cash
Banking Activities as Controls

9 Accounting for Receivables
Accounts Peceivable
Notes Receivable
Disposing of Receivables

10 Plant Assets, Natural Resources, and Intangibles
SECTION 1-PLANT ASSETS
Cost Determination
Depreciation
Additional Expenditures
Disposals of Plant Assets
SECTION 2-NATURAL RESOURCES
SECTION 3-INTANGIBLF ASSFTFS

11 Current Liabilities and Payroll Accounting
Characteristics of Liabilities
Known Liabilities
Estimated Liabilities
Contingent Liabilities

12 Long-Term Liabilities
Basics of Bonds
Bond Issuances
Bond Retirement
Long-Term Notes Payable

13 Investments and International
Operations
Basics of Investments
Reporting of Noninfluential Investments
Reporting of Influential Investments

14 Accounting for
Corporations
Corporate Form of Organization
Common Stock
Dividends
Preferred Stock
Treasury Stock
Reporting of Equity

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