简介
本书将会计分为财务会计和成本(管理)会计。财务会计包括财务报表、企业的组织形式、经济交易对财务状况的影响、帐户、复式记帐系统、试算平衡表、调整分录、会计循环、工作底稿、结帐分录、会计系统、流动资产及内部控制；成本会计包括成本行为类型、量一本一利分析、成本系统、变动成本、完全成本、预算、标准成本、差异分析、决策成本。
目录
Part One Financial Accounting
Chapter1 General View of The Accounting
Chapter2 Financial Statements
Chapter3 The Corporate Form of Business Organization and Accounting Measurement
Chapter4 The Effects of Transaction on Financial Position
Chapter5 Accounts
Chapter6 The Double-Entry System: The Basic Method of Accounting
Chapter7 Recording Transactions
Chapter8 The Trial Balance
Chapter9 The Measurement of Business Income
Chapter10 Adjusting Entries
Chapter11 Completing the Accounting Cycle
Chapter12 Uses of the Work Sheet
Chapter13 Closing Entries
Chapter14 Income Statement for a Merchandising Concern
Chapter15 Short-Term Liquid Assets
Chapter16 Inventories
Chapter17 Accounting Systems
Chapter18 Internal Control
Part Two Cost Accounting
Chapter 19 An Introduction to Cost Terms
Chapter 20 Cost Behavior Patterns
Chapter 21 Financial Statements and Cost Terminology
Chapter 22 Cost-Volume-Profit Relationship
Chapter 23 Cost System (Ⅰ)
Chapter 24 Cost System (Ⅱ)
Chapter 25 Variable Costing and Absorption Costing
Chapter 26 Comparison of Standard Variable Costing and Standard Absorption Costing
Chapter 27 Budgetary Control
Chapter 28 Standard Costing
Chapter 29 Variance Analysis
Chapter 30 Costing for Decision-making
Accounting reading in English
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