内容简介
本书以财务会计的目的为向导，以会计报表为主线来构建全书的基本框架，首先概述性地介绍了财务会计的基本原理和一般原则，随后各章基本上是按照资产负债表和损益表的基本要素来论述的。此外还介绍了现金流的计算与分析、审计的原理以及财会工作的职业道德等问题。
目 录
PART ONE AN INTRODUCTION TO ACCOUNTING
CHAPTER ACCONUNTING:THE LANGUACE OF BUSINESS
CHAPTER CHANGES IN FINANCIAL POSITION
CHAPTER MEASURING BUSINESS INCOME AND COMPLETING THE ACCOUNTING CYCLE
CHAPTER YEAR-END!
PART TWO THE BUSINESS WORLD
CHAPTER ACCOUNTING FOR MERCHANDISING ACTIVITIES
CHAPTER INTRODUCTION TO FINANCIAL STATEMENT ANALYSIS AND THE STATEMENT OF CASH FLOWS
PAPT THREE ACCOUNTING FOR ASSETS
CHAPTER FINANCIAL ASSETS
CHAPTER INVENTORIES AND THE COST OF GOODS SOLD
CHAPTER PLANT ASSETS AND DEPRECIATION
PART FOUR ACCOUNTING FOR LIABILITIES AND OWNERS EQUTY
CHAPTER LIABILITIES
CHAPTER FORMS OF BUSINESS ORCANIZATION
CHAPTER REPORTING UNUSUAL EVENTS AND SPECIAL EQUITY TRANSACTIONS
PART FIVE A LOOK BACK-AND AHEAD
CHAPTER MEASURING CASH FLOWS
CHAPTER ACCONTING:CONCEPTS, PROFESSIONAL JUDGMENT,AND ETHICAL CONDDUCT