| Carl S.warren,美国乔治亚大学会计学客座教授，曾执教于衣阿州立大学、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。Warren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。
James M.Reeve，美国田纳西大学会计学教授，讲授会计学原理等课程，曾担任P＆G，Coca -co-la,Sony 等知名公司的咨询顾问。 Philip E.Fess，美国伊利诺斯大学会计学教授。他是美国著名的会计教育专家，数以百万计的大学生通过阅读他的教材，对会计学及其应用有了深刻的理解。 |
| 1.IntroductiontoAccountingandBusiness NatureofaBusiness TypesofBusinesses TypesofBusinessOrganizations BusinessStrategies ValueChainofaBusiness BusinessStakeholders TheRoleofAccountinginBusiness BusinessEthics ProfessionofAccounting PrivateAccounting PublicAccounting SpecializedAccountingFields GenerallyAcceptedAccountingPrinciples BusinessEntityConcept TheCostConcept Assets,Liabilities,andOwner'sEquity BusinessTransactionsandtheAccountingEquation IncomeStatement StatementofOwner'sEquity BalanceSheet StatementofCashFlows FinancialAnalysisandInterpretation 2.AnalyzingTransactions UsefulnessofanAccount CharacteristicsofanAccount AnalyzingandSummarizingTransactionsinAccounts TransactionsandBalanceSheetAccounts IncomeStatementAccounts WithdrawalsbytheOwner NormalBalancesofAccounts IllustrationofAnalyzingandSummarizingTransactions TrialBalance DiscoveryandCorrectionofErrors DiscoveryofErrors CorrectionofErrors FinancialAnalysisandInterpretation 3.TheMatchingConceptandtheAdjustingProcess TheMatchingConcept NatureoftheAdjustingProcess RecordingAdjustingEntries DeferredExpenses（PrepaidExpenses） DeferredRevenue（UnearnedRevenue） AccruedExpenses（AccruedLiabilities） AccruedRevenues（AccruedAssets） FixedAssets SummaryofAdjustmentProcess FinancialAnalysisandInterpretation 4.CompletingtheAccountingCycle AccountingCycle WorkSheet UnadjustedTrialBalanceColumns AdjustmentsColumns AdjustedTrialBalanceColumns IncomeStatementandBalanceSheetColumns FinancialStatements IncomeStatement StatementofOwner'sEquity BalanceSheet AdjustingandClosingEntries JournalizingandPostingClosingEntries Post-ClosingTrialBalance FiscalYear FinancialAnalysisandInterpretation Appendix:ReversingEntries 5.AccountingSystemsandInternalControls BasicAccountingSystems InternalControl ObjectivesofInternalControl ElementsofInternalControl ManualAccountingSystems SubsidiaryLedgers SpecialJournals ManualAccountingSystem:TheRevenueandCollectionCycle …… 6.AccountingforMerchandisingBusinesses 7.Cash 8.Receivables 9.Inventories 10.FixedAssetsandIntangibleAssets 11.CurrentLiabilities 12.Corporations:Organization,CapitalStockTransactions,andDividends 13.AccountingforPartnershipsandLimitedLiabilityCorporations 14.IncomeTaxes,UnusualIncomeItems,andInvestmentsinStocks 15.BondsPayableandInvestmentsinBonds 16.StatementofCashFlows 17.FinancialStatementAnalysis |
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