Accounting
作者: [美][C.T.霍恩格伦]Charles T. Horngren,[美][W.T.哈里森]Walter T. Harrison,Jr.,[美][M.A.鲁滨逊]Michael A. Robinson[著]
出版社:清华大学出版社,1998
简介:内容提要
该书是一部系统介绍现代企业财务会计和管理会计理论与实务的会计学教材。全
书共分七篇二十七章,依序阐述了会计基本结构,资产与负债会计,合伙与公司会计,
会计信息分析,管理会计与成本会计,内部决策、计划与控制,战略决策与长期决策。
该书还增加了部分新内容,主要包括自然资源及其折耗会计、跨国经营会计、生产成
本报告、作业成本法、作业管理制、适时管理制,战略决策技术等。
为强化学生的思考与决策能力,各章均以真实公司资料为开篇,列明学习目标,
并列举公司经理及投资者的格言。书中资料均来源于世界知名公司,如可口可乐公司
摩托罗拉股份有限公司、IBM公司、波音公司、克莱斯勒股份有限公司丽都假日饭
店等。各章后附有自测题、思考题、系列习题、挑战性习题、财务报表难题、综合性
难题及案例等
一
该书可作为高等院校会计专业教材,亦可供会计理论研究者或实际工作者阅读参
考。
片断:
DeFilipponeededaceminamountofmoneytostartAnExtraHand.Thatis,
shehadtofinancethebusiness.Shehad$50personalcashtoinvest.Thischapter
coversownerinvestmentstostartabusiness.
HowdidDeFilippoknowthetotalrevenuesthecompanyeamed?Herac-
countingrecordsprovidedtheamount.Withoutrecords,DeFilippowouldhavehad
toguess.Revenueisanaccountingtennthatpeopleuseineverydayconversation.
Thischapterexplainstheconceptofrevenuemoreprecisely.
Finally,AnExtraHandeamed$900during1992.Whatareearnings'?Incom-
monusage,wemightsaythatduring1992AnExtraHand"made"$900.Thismeans
thatfor1992AnExtraHandeamedaprofitof$900afterallexpensesfortheyear
weresubtracted.Eamingsandprofitareaccountingtermsthatmeanthesamething.
Expensesisanotherkeyaccountingterm.Thischaptercoversallthesetermsandin-
troducesthefinancialstatementsthatbusinessesusetoreporttheirfinancialaffairs.
Youmayalreadyknowmanyaccountingtermsandrelationships,becauseac-
countingaffectspeople'sbehaviorinmanyways.Thisfirstaccountingcoursewill
sharpenyourfocusbyexplaininghowaccountingworks.Asyouprogressthrough
thiscourse,youwillseehowaccountinghelpspeoplelikeJulieDeFilippo-and
you-achievebusinessgoals.
WhatisAccountlng?
Accoundngisthesystemthatmeasuresbusinessactivities,processesthatinforma-
tionintoreports,andcommunicatestheresultstodecisionmakers.Forthisreasonit
iscalled"thelanguageofbusiness."Thebetteryouunderstandthelanguage,the
betteryoucanmanagethefinancialaspectsofliving.Arecentsurveyindicatesthat
businessmanagersbelieveitismoreimportantforcollegestudentstoleamaccount-
ingthananyotherbusinesssubject.Personalfinancialplanning,educationexpenses,
loans,carpayments,incometaxes,andinvestmentsarebasedontheinformationsys-
temthatwecallaccounting.Akeyproductofanaccountinginformationsystem,fi-
nancialstatementsallowpeopletomakeinformedbusinessdecisions.Financial
statementsarethedocumentsthatreportonanindividual'soranorganization's
businessinmonetaryamounts.
Ismybusinessmaldngaprofit?Should1hireassistants?Am1earningenough
moneytopaymyrent?Intelligentanswerstobusinessquestionslikethesearebased
onaccountinginformadon.
Pleasedon'tmistakebookkeepingforaccounting.Bookkeepmgisaprocedural
elementofaccounting,justasarithmeticisaproceduralelementofmathematics.In-
creasingly,peopleareusingcomputerstododetailedbookkeeping--inhouseholds,
businesses,andorganizationsofalltypes.Exhibit1-1illustratestheroleofaccount-
inginbusiness.Theprocessstartsandendswithpeoplemakingdecisions.
UsersofAccountingInformation:DecisionMakers
Decisionmakersneedinformation.Themoreimportantthedecision,thegreater
theneedforaccurateinformation.Virtuallyallbusinessesandmostindividualskeep
accountingrecordstoaidinmakingdecisions.Mostofthematerialinthisbookde-
scribesbusinesssituations,buttheprinciplesofaccountingapplytothefinancialaf-
fairsofotherorganizationsandindividualsaswell.Thefollowingsectionsdiscuss
someofthepeopleandgroupswhouseaccoundnginformation.
INDIVIDUALSPeoplesuchasyouuseaccountinginformationinday-to-dayaf-
fairstomanagebankaccounts,toevaluatejobprospects,tomakeinvestments,and
todecidewhethertorentortobuyahouse.
BUSINESSESManagersofbusinessesuseaccountinginformtiontosetgoalsfor
theirorganizations,toevaluateprogresstowardthosegoals,andtotakecorrective
acrionifnecessary.Decisionsbasedonaccountinginformationmayincludewhich
buildingtopurchase,howmuchmerchandiseinventorytokeeponhand,andhow
muchcashtoborrow.JulieDeFilipponeededtoknowhowmuchshecouldspendon
adverasingandonsuppliesforhercateringbusiness.
INVESTORSANDCREDITORSInvestorsprovidethemoneyabusinessneeds
tobeginoperations.Todecidewhethertohelpstartanewventure,potentialin-
vestorsevaluatewhatincometheycanexpectontheirinvestment.Thismeansana-
lyzingthefinancialstatementsofthenewbusiness.Thosepeoplewhodoinvest
monitortheprogressofthebusinessbyanalyzingthecompany'sfinancialstate-
ments.Theyalsokeepupwithdevelopmentsinthebusinesspress-forexample,
TheWallStreetJoumal,BusinessWeek,Forbes,andFortune.Beforemakingaloan,
banksdetemunetheborrower'sabilitytomeetscheduledpayments.Thisevaluation
iricludesaprojectionoffutureoperations,whichisbasedonaccountinginformation.
GOVERNMENTREGULATORYAGENCIESMostorganizationsfacegovern-
mentregulation.Forexample,theSecuritiesandExchangeCommission(SEC),afed-
eralagency,requiresbusinessestodisclosecertainfinancialinfonnation.tothe
investingpublic.Likemanygovemmentagendes,theSECbasesitsregulationsin
partontheaccountinginformationitreceivesfromfirms.
TAXINGAUTHORITIESLocal,state,andfederalgovernmentslevytaxesonin-
dividualsandbusinesses.Theamountofthetaxisfiguredusingaccountinginforma-
tion.Businessesdeterminetheirsalestaxfromaccountingrecordsthatshowhow
muchtheyhavesold.Individualsandbusinessescomputeincometaxfromtheir
recordedeamings.