会计学
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作者： （美）沃伦著
出 版 社： 高等教育出版社
出版时间： 2008-1-1字数： 820000版次： 1页数： 453印刷时间： 2005/01/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9787040162233包装： 平装内容简介
本书是为那些没有会计知识背景的读者学习会计学而编著的，全书概括论述了财务会计和管理会计中的一些基础知识和基本理论问题，前10章主要阐述的是关于财务会计方面的论题；后5章主要阐述的是关于管理会计方面的内容。全书的重点在于强调经理人、投资者或其他的公司股东应该如何使用公司财务报告，以便做出正确有效的经营决策。书中各章均安排了一些大公司的案例和“企业战略”模块，以作为论述的基础与起点，以便读者融会贯通，运用最新的会计理论来更好地指导丰富多彩的商务实践。
本书可供金融、市场营销等非会计学专业本科生和MBA学生用做会计学教材。同时适合于那些从事贸易、金融、营销等领域的人士学习会计学使用。
作者简介
Carl S．Warren美国乔治亚大学会计学客座教授，曾执教于衣阿华州立大学、密歇根州立大学和芝加哥大学。他在密歇根州立大学获得博士学位。wareen教授执教25余年，讲授过会计学专业各种类型的课程，近期讲授会计学原理和审计等课程。
目录
CHAPTER 1 The Role of Accounting in Business
The Nature of Business
Types of Businesses
Forms of Business
Business Strategies
Value Chain of a Business
Business Stakeholders
Business Activities
Financing Activities
Investing Activities
Operating Activities
What Is Accounting and Its Role in Business?
Financial Statements
Income Statement
Retained Earnings Statement
Balance Sheet
Statement of Cash Flows
Interrelationships among Financial Statements
Accounting Concepts
Business Entity Concept
Cost Concept
Going Concern Concept
Matching Concept
Objectivity Concept
Unit of Measure Concept
Adequate Disclosure Concept
Accounting Period Concept
Horizontal Analysis
CHAPTER 2 The Cash Basis of Accounting
Elements of an Accounting System
Rules
Framework
Controls
Cash and Accrual Bases of Accounting
Using the Cash Basis of Accounting
Using the Accrual Basis of Accounting
Summary of Differences between the Cash and AccrualBases of Accounting
Using the Cash Basis for a Corporation's First Period of Operations
Financial Statements for a Corporation's First Period of Operations
Income Statement
Retained Earnings Statement
Balance Sheet
Statement of Cash Flows
Using the Cash Basis for the Second Period of Operations
Advantages and Disadvantages of the Cash Basis
Vertical Analysis
CHAPTER 3 The Accrual Basis of Accounting
The Accrual Basis of Accounting and the Matching Concept
Using the Accrual Basis of Accounting for Family Health Care's November Transactions
The Adjustment Process
Deferrals and Accruals
Adjustments for Family Health Care
Financial Statements
Interpreting Accrual and Cash Basis Income
The Accounting Cycle
Common-Size Financial Statements
CHAPTER 4 Accounting for Merchandise Operations
CHAPTER 5 Internal Control and Cash
CHAPTER 6 Receivables and Inventories
CHAPTER 7 Fixed Assets and Intangible
CHAPTER 8 Liabilities and Stockholders' Equity
CHAPTER 9 Financial Statement Analysis
CHAPTER l0 Accounting Systems for Manufacturing Businesses
CHAPTER 11 Cost Behavior and Cost-Volume-Profit Analysis
CHAPTER 12 Differential Analysis and Product Pricing
CHAPTER 13 Budgeting and Standard Cost Systems
CHAPTER 14 Performance Evaluation for Decentralized Operations
CHAPTER 15 Capital Investment Analysis
