| 推行双语教学首先是教材的双语化，为此编者谭旭红、刘淑花在参考了大量欧美国家的大学会计原版教材的基础上编写了《高等学校“十一五”规划教材：会计学原理》。该教材的特点体现在三个方面：一是体系完整、结构合理，全书分为8章，以基础会计为体系，主要内容包括会计的基本概念、会计平衡原理、借贷记账方法、会计报表、电算化会计等，为学生提供了较全面的基础知识。二是章节设计严谨、合理，书中每章都分成六部分——学习目标、课文、课后总结、专业词汇、自测题和练习题。三是内容充实、实例丰富，每章课文在介绍会计基本理论与会计核算方法时，选用了大量的实例，这不仅有助于学生对会计概念与理论的理解，也有助于提高学生分析问题和解决问题的实践能力。 |
| Chapter 1 Introduction to Accounting 1.1 Basic Concepts 1.2 Accounting Assumptions and Accounting Principles 1.3 Financial Accounting Measurement Bases Summary Accounting Vocabulary Self-Study Questions Chapter 2 Accounting Equation 2.1 Accounting Elements 2.2 Accounting Equation 2.3 Financial Statements Summary Accounting Vocabulary Self-Study Questions Exercises Chapter 3 Accounting Methods 3.1 The Account 3.2 The Double-Entry System of Accounting 3.3 Debits and Credits Summary Accounting Vocabulary Self-Study Questions Exercises Chapter 4 Recording Process 4.1 Journal 4.2 Ledger 4.3 Trial Balance Summary Accounting Vocabulary Self-Study Questions Exercises Chapter 5 The Adjustment and Closing Process 5.1 Accounting Basis 5.2 Adjusting Entries 5.3 The Adjusted Trial Balance and Financial Statement 5.4 Closing Entries Appendix:Alternative Treatment of Accounting for Prepaid Expense and Unearned Revenues Summary Accounting Vocabulary Self-Study Questions Exercises Chapter 6 Internal Control and Cash 6.1 Internal Control 6.2 Cash Control 6.3 The Bank Account as a Control Device 6.4 Internal Control over Cash Receipts and Cash Payments .- 6.5 Budget and Reporting Cash Summary Accounting Vocabulary Self-Study Questions Exercises Chapter 7 Accounting for Merchandising Operations 7.1 Merchandising operations 7.2 Accounting for Inventory under the Perpetual System 7.3 Accounting for Inventory under the Periodic System Summary Accounting Vocabulary Self-Study Questions ~ Exercises Chapter 8 Accounting Information Systems 8.1 Basic Concepts of Accounting Information Systems 8.2 Subsidiary Ledgers 8.3 Special Journals 8.4 Effects of Special Journals on General Journal Summary Accounting Vocabulary Self-Study Questions Exercises References |
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