| Carl S．Warren美国乔治亚大学会计学客座教授，曾执教于衣阿华州立大学、密歇根州立大学和芝加哥大学。他在密歇根州立大学获得博士学位。wareen教授执教25余年，讲授过会计学专业各种类型的课程，近期讲授会计学原理和审计等课程。 |
| CHAPTER 1 The Role of Accounting in Business The Nature of Business Types of Businesses Forms of Business Business Strategies Value Chain of a Business Business Stakeholders Business Activities Financing Activities Investing Activities Operating Activities What Is Accounting and Its Role in Business? Financial Statements Income Statement Retained Earnings Statement Balance Sheet Statement of Cash Flows Interrelationships among Financial Statements Accounting Concepts Business Entity Concept Cost Concept Going Concern Concept Matching Concept Objectivity Concept Unit of Measure Concept Adequate Disclosure Concept Accounting Period Concept Horizontal Analysis CHAPTER 2 The Cash Basis of Accounting Elements of an Accounting System Rules Framework Controls Cash and Accrual Bases of Accounting Using the Cash Basis of Accounting Using the Accrual Basis of Accounting Summary of Differences between the Cash and Accrual Bases of Accounting Using the Cash Basis for a Corporation's First Period of Operations Financial Statements for a Corporation's First Period of Operations Income Statement Retained Earnings Statement Balance Sheet Statement of Cash Flows Using the Cash Basis for the Second Period of Operations Advantages and Disadvantages of the Cash Basis Vertical Analysis CHAPTER 3 The Accrual Basis of Accounting The Accrual Basis of Accounting and the Matching Concept Using the Accrual Basis of Accounting for Family Health Care's November Transactions The Adjustment Process Deferrals and Accruals Adjustments for Family Health Care Financial Statements Interpreting Accrual and Cash Basis Income The Accounting Cycle Common-Size Financial Statements CHAPTER 4 Accounting for Merchandise Operations CHAPTER 5 Internal Control and Cash CHAPTER 6 Receivables and Inventories CHAPTER 7 Fixed Assets and Intangible CHAPTER 8 Liabilities and Stockholders' Equity CHAPTER 9 Financial Statement Analysis CHAPTER l0 Accounting Systems for Manufacturing Businesses CHAPTER 11 Cost Behavior and Cost-Volume-Profit Analysis CHAPTER 12 Differential Analysis and Product Pricing CHAPTER 13 Budgeting and Standard Cost Systems CHAPTER 14 Performance Evaluation for Decentralized Operations CHAPTER 15 Capital Investment Analysis |
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