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内容大纲
本书采用全英文的写作模式介绍会计的基础知识，在国际财务报告概念框架的指导下，讲解会计要素的定义、会计簿记流程、复式记账法，试算平衡表等企业日常经济业务的记录、分析和汇总方法，以及营业税、银行对账单、银行存款余额调节表、不完整记录等事项的处理方法，使学生掌握个体经营者和合伙企业的基本报表编制方法。
本书适合作为会计学和非会计学专业学生的教材，还适合作为相关从业人员的参考读物。 -
作者介绍
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目录
Preface
Part 1 Introduction
Chapter 1 An Overview of Accounting
Learning Objectives
1.1 Basic Accounting Process
1.2 Main Types of Accounting Entities
1.3 The Users of Accounting Information
1.4 The Two Branches of Accounting
1.5 Corporate Governance
1.6 The Main Financial Statements
Summary
Questions
Chapter 2 Accounting Laws and Regulation System
Learning Objectives
2.1 An Overview of Levels of Regulatory Framework
2.2 The International Accounting Standards Board (IASB)
2.3 The International Financial Reporting Standards (IFRSs)
Summary
Questions
Chapter 3 IASB Conceptual Framework for Financial Reporting
Learning Objectives
3.1 The Objective of General Purpose Financial Reporting
3.2 Qualitative Characteristics of Useful Financial Information
3.3 Financial Statements and the Reporting Entity
3.4 The Elements of Financial Statements
Summary
Questions
Part 2 Basic Principle of Bookkeeping
Chapter 4 Source Documents and Books of Prime Entry
Learning Objectives
4.1 Source Documents
4.2 Books of Prime Entry
Summary
Questions
Chapter 5 Double Entry and the Ledgers
Learning Objectives
5.1 Double Entry Accounting
5.2 Writing-up Journal
5.3 Books of Prime Entry and Ledgers
Summary
Questions
Chapter 6 Balancing off Accounts and Preparing a Trial Balance
Learning Objectives
6.1 Purpose of Balancing off Accounts
6.2 Methods of Balancing off Accounts
6.3 Preparing a Trial Balance
6.4 Preparing Basic Financial Statements
Summary
Questions
Part 3 Preparing for Basic Financial Statements
Chapter 7 Sales Tax
Learning Objectives
7.1 What is Sales Tax
7.2 How Does the Sales Tax System Work
7.3 Accounting for Sales Tax
Summary
Questions
Chapter 8 Control Accounts
Learning Objectives
8.1 Principle of Control Accounts
8.2 More Information for Entries in Control Accounts
8.3 Reconciling the Difference Between Control Accounts and Personal Ledgers
8.4 Advantages of Control Accounts
8.5 Reconciliation of Suppliers' Statements
Summary
Questions
Chapter 9 Bank Reconciliation Statement
Learning Objectives
9.1 Bank Statement and Cash Book
9.2 Reasons for Differences in Balances
9.3 Bank Reconciliation Procedure
9.4 Tips for Problem Solving
Summary
Questions
Chapter 10 Correction of Errors
Learning Objectives
10.1 Types of Errors
10.2 The Correction of Errors
10.3 Advantages of Journal and Suspense Account
Summary
Questions
Chapter 11 Incomplete Records
Learning Objectives
11.1 What Are Incomplete Records
11.2 Using the Accounting and Business Equation
11.3 Using the Control Accounts
11.4 Establishing the Cost of Goods Sold
Summary
Questions
Part 4 Financial Statements for Different Types of Businesses
Chapter 12 Manufacturing Account
Learning Objectives
12.1 Costs of Production
12.2 Format of Manufacturing Account
12.3 _ Financial Statements for Manufacturing Companies
12.4 Apportionment of Costs
Summary
Questions
Chapter 13 Accounting for Sole Traders
Learning Objectives
13.1 Accounting Period
13.2 Adjusting Accounts
13.3 Financial Statements for Sole Traders
Summary
Questions
Chapter 14 Accounting for Partnership
Learning Objectives
14.1 Characteristics of Partnership
14.2 Limited Partnership vs. Limited Liability Partnership
14.3 Basic Accounting for Partnership
14.4 Fixed Capital Account and Current Account
14.5 Nonexistence of Partnership Agreement
Summary
Questions
Chapter 15 Professional Ethics of Accountants
Learning Objectives
15.1 Professionalism
15.2 Ethics
15.3 Professional Ethics
Summary
Questions
Glossary of English and Chinese Terms
Reference
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