| 作 者： | 王莉萍 |
| 出版社： | 东北财经大学出版社有限责任公司 |
| 丛编项： | |
| 版权说明： | 本书为公共版权或经版权方授权，请支持正版图书 |
| 标 签： | 其它教材 |
| ISBN | 出版时间 | 包装 | 开本 | 页数 | 字数 |
|---|---|---|---|---|---|
| 未知 | 暂无 | 暂无 | 未知 | 0 | 暂无 |
Chapter 1
Accounting：Information for Decision Making
■ Overview
■ Do you know
1.1 What Is Accounting
1.2 Role of Accounting in Business
■ Summary
■ Assess Your Progress
Chapter 2
Accounting Equation
■ Overview
■ Do you know
2.1 Previewing Financial Statements
2.2 Accounting Equation
2.3 Use the Accounting Equation to Analyze Transactions
■ Summary
■ Assess Your Progress
Chapter 3
Analyzing and Recording Transaction
■ Overview
■ Do you know
3.1 The Account
3.2 Double-Entry Accounting
3.3 The T-Account
3.4 Increase and Decrease in the Accounts
3.5 Flow of Accounting Data
3.6 Source Documents
3.7 The Journal Entry
3.8 Posting Journal Entries to Ledger
3.9 Trial Balance
■ Summary
■ Assess Your Progress
Chapter 4
Measuring Business Income：The Adjusting Process
■ Overview
■ Do you know
4.1 Purpose of Adjusting
4.2 Identify the Types of Adjustments
4.3 Supplies Used
4.4 Depreciation
4.5 Unearned Revenues
4.6 Accrued Expenses
4.7 Accrued Revenues
4.8 Adjusted Trial Balance
■ Summary
■ Assess Your Progress
Chapter 5
Completing Accounting Cycle
■ Overview
■ Do you know
5.1 Work Sheet
5.2 Closing Process
5.3 Identify Accounts for Closing
5.4 Closing Entries
5.5 Post-Closing Trial Balance
5.6 Reviewing the Accounting Cycle
■ Summary
■ Assess Your Progress
附录：学习指导与练习参考答案
