基础会计学(英文版) 人民交通出版社股份有限公司 下载 pdf 百度网盘 epub 免费 2025 电子书 mobi 在线

This textbook focuses on financial accounting, which provides financial information primarily for decisionmakers outside the business entity. The basic goal of this textbook is to introduce you to fundamental accounting concepts, the basic accounting principles, and the elements of financial statements. In addition, you would gain an understanding of the accounting cycle, learn how to prepare basic financial statements, and perform analysis of those statements. Students acquire a basic knowledge of the language of business.

Chapter 1 Introduction to Financial Accounting

1.1 Introduction

1.2 Accounting Defined

1.3 Business Organizations

1.4 The Basic Accounting Equation

1.5 Financial Statements

1.6 Generally Accepted Accounting Principles (GAAP)

Summary of This Chapter

Chapter 2 The Accounting Process

2.1 Accounts

2.2 Doubleentry Accounting

2.3 The Accounting Cycle

2.4 Using Formal Accounting Records

2.5 The Trial Balance and Balance Sheet

Summary of This Chapter

Chapter 3 Singlestep Income Statement

3.1 The Operating cycle

3.2 The Two Accounting Methods

3.3 Income Statement Accounts

3.4 Revenue Recognition

3.5 Expense Recognition

3.6 The Expanded Accounting Equation

3.7 Unadjusted Trial Balance

Summary of This Chapter

Chapter 4 The Use of Adjusting Entries

4.1 Adjusting Entries

4.2 The Adjusted Trial Balance

4.3 Prepare Financial Statements

4.4 The Closing Process

Summary of This Chapter

Chapter 5 Accounting for the Sale of Goods

5.1 The Basics of Merchandizing

5.2 Inventory Systems

5.3 Inventory Purchase under a Perpetual Inventory System

5.4 Inventory Sale under a Perpetual Inventory System

5.5 Merchandizing Multistep Income Statement

Summary of This Chapter

Chapter 6 Inventory Costing Methods

6.1 Types of Inventory

6.2 Three Inventory Cost Flow Assumptions

6.3 Financial Statement Effects of Different Inventory Cost Flows

6.4 Lower of Cost or Market (LCM)

Summary of This Chapter

Chapter 7 Accounts Receivable and Notes Receivable

7.1 Extending Credit

7.2 Accounts Receivable and Bad Debts Expense

7.3 Two Methods for Estimating Bad Debts Expense

7.4 Writeoffs and Recoveries

7.5 Notes Receivable and Interest Revenue

Summary of This Chapter

Chapter 8 Longlived Assets

8.1 Definition and Classification

8.2 Accounting Decision for Tangible Assets

8.3 Depreciation

8.4 Accounting Decision for Intangible Assets

8.5 Goodwill

8.6 Disclosure

Summary of This Chapter

Chapter 9 Debt Financing: Liabilities

9.1 The Role of Liabilities

9.2 Current Liabilities

9.3 NonCurrent Liabilities

9.4 Contingent Liabilities

Summary of This Chapter

Chapter 10 Debt Financing: Bonds

10.1 Bonds and Bond pricing

10.2 Accounting for a Bond Issue

10.3 Interest Expense on Bonds Issued

10.4 Bond Retirements

Summary of This Chapter

Chapter 11 Equity Financing

11.1 Equity Financing and Debt Financing

11.2 Main Elements of Stockholders’ Equity

11.3 Treasury stock

11.4 Dividends and Stock Split

11.5 Preferred Stock

11.6 Retained Earnings

Summary of This Chapter

Chapter 12 The Statement of Cash Flows

12.1 Financial Statement Reporting

12.2 Preparing the Statement of Cash Flows

12.3 Interpreting the Statement of Cash Flows

Summary of This Chapter

Chapter 13 Framework for Financial Statement Analysis

13.1 Introduction to Financial Analysis

13.2 Ratio Analysis

13.3 Horizontal and Vertical Analyses

13.4 Summary of Financial Ratios

13.5 Underlying Accounting Concepts

Summary of This Chapter

References

李敏，Min Li is a lecturer of accounting at School of Economics and Management,Chang'an University,where she teaches Accounting, Financial Accounting, Cost Management and Accounting System Design.Min has an undergraduate accounting degree and a PhD from Chang'an University.

Min's main career interest is accounting education. She has been recognized and chosen by her students and peers.In 2013 and 2017, she was awarded the Outstanding Teacher at Chang'an University.In 2018, she was admitted to Excellent Supervisor of Graduation Thesis at Chang'an University.

Min's primary teaching and research interests are concerned with the financial accounting and reporting,and cost management.She has presided and participated in a number of national and provincial proiects, including the Shaanxi Social Science Fund Project and the Major Theoretical and Practical Problems Research Project in the Shaanxi social science field.She has also conducted two projects of the Shaanxi Transport Management Bureau. Min has written a number of articles for scholarly journals. More than 10 academic papers have been published, among which 3 have been indexed by SCI,SSCI and 3 by CSSCI.

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