本書將會計知識與企業(yè)業(yè)務活動緊密結(jié)合，簡單明了地說明了會計基本概念的理論基礎及其內(nèi)涵，強調(diào)了會計控制和會計程序的重要性，并介紹了企業(yè)主要資產(chǎn)項目、負債項目和股東權(quán)益項目的會計業(yè)務處理方法。全書突出了財務報表的重要性，力圖將編寫報表和讀懂報表緊密結(jié)合，注重會計知識與企業(yè)實務的結(jié)合。
CHAPTER 1 Uses of Accounting Information and the Financial Statements
CHAPTER 2 Analyzing Business Transactions
CHAPTER 3 Measuring Business Income
CHAPTER 4 Financial Reporting and Analysis
CHAPTER 5 The Operating Cycle and Merchandising Operations
CHAPTER 6 Inventories
CHAPTER 7 Cash and Receivables
CHAPTER 8 Current Liabilities and Fair Value Accounting
CHAPTER 9 Long-Term Assets
CHAPTER 10 Long-Term Liabilities
CHAPTER 11 Stockholders' Equity
CHAPTER 12 The Statement of Cash Flows
CHAPTER 13 Financial Performance Measurement
CHAPTER 14 Investments
APPENDIX Present Value Tables
ENDNOTES
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