圣智学习

《财务会计》在重点讲解会计程序的同时，加强了对会计如何贡献于有效管理的讨论。《财务会计》围绕会计系统和企业组织的关系，在阐述会计要素、会计等式、会计原则和会计循环的基础上，强调会计控制的重要性，介绍了各项资产、负债和股东权益的业务处理和报告，以及相关的财务比率分析。
 

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. Introduction to Accounting and Business
Nature of a Business
Types of Businesses
Types of Business Organizations
Business Strategies
Value Chain of a Business
Business Stakeholders
The Role of Accounting in Business
Business Ethics
Profession of Accounting
Private Accounting
Public Accounting
Specialized Accounting Fields
Generally Accepted Accounting Principles
Business Entity Concept
The Cost Concept
Assets, Liabilities, and Owner\'s Equity
Business Transactions and the Accounting Equation
Financial Statements
Income Statement
Statement of Owner\'s Equity
Balance Sheet
Statement of Cash Flows
Financial Analysis and Interpretation

2. Analyzing Transactions
Usefulness of an Account
Characteristics of an Account
Analyzing and Summarizing Transactions in Accounts
Transactions and Balance Sheet Accounts
Income Statement Accounts
Withdrawals by the Owner
Normal Balances of Accounts
Illustration of Analyzing and Summarizing Transactions
Trial Balance
Discovery and Correction of Errors
Discovery of Errors
Correction of Errors
Financial Analysis and Interpretation

3. The Matching Concept and the Adjusting Process
The Matching Concept
Nature of the Adjusting Process
Recording Adjusting Entries
Deferred Expenses （Prepaid Expenses）
Deferred Revenue （Unearned Revenue）
Accrued Expenses （Accrued Liabilities）
Accrued Revenues （Accrued Assets）
Fixed Assets
Summary of Adjustment Process
Financial Analysis and Interpretation

4. Completing the Accounting Cycle
Accounting Cycle
Work Sheet
Unadjusted Trial Balance Columns
Adjustments Columns
Adjusted Trial Balance Columns
Income Statement and Balance Sheet Columns
Financial Statements
Income Statement
Statement of Owner\'s Equity
Balance Sheet
Adjusting and Closing Entries
Journalizing and Posting Closing Entries
Post-Closing Trial Balance
Fiscal Year
Financial Analysis and Interpretation
Appendix: Reversing Entries

5. Accounting Systems and Internal Controls
Basic Accounting Systems
Internal Control
Objectives of Internal Control
Elements of Internal Control
Manual Accounting Systems
Subsidiary Ledgers
Special Journals
Manua Accounting System: The Revenue and Collection Cycle
Manual Accounting System: The Purchase and Payment Cycle
Adapting Manual Accounting Systems
Additional Subsidiary Ledgers
Modified Special Journals
E-Commerce

6. Accounting for Merchandising Businesses
Nature of Merchandising Businesses
Financial Statements for a Merchandising Business
Multiple-Step Income Statement
Single-Step Income Statement
Statement of Owner\'s Equity
Balance Sheet
Sales Transactions
Cash Sales
Sales on Account
Sales Discounts
Sales Returns and Allowances
Purchase Transactions
Purchases Discounts
Purchases Returns and Allowances
Transportation Costs, Sales Taxes, and Trade Discounts
Transportations Costs
Sales Taxes
Trade Discounts
Illustration of Accounting for Merchandise Transactions
Chart of Accounts for a Merchandising Business
The Accounting Cycle for a Merchandising Business
Merchandise Inventory Shrinkage
Work Sheet
Closing Entries
Financial Analysis and Interpretation
Manual Accounting System

7. Cash
Nature of Cash and the Importance of Controls Over Cash
Control of Cash Receipts
Controlling Cash Received from Cash Sales
Controlling Cash Received in the Mail
Internal Control of Cash Payments
Basic Features of the Voucher System
Bank Accounts: Their Nature and Use as a Control Over Cash
Business Bank Accounts
Bank Statement
Bank Accounts as a Control Over Cash
Bank Reconciliation
Petty Cash
Presentation of Cash on the Balance Sheet
Financial Analysis and Interpretation

8. Receivables
Classification of Receivables
Accounts Receivable
Notes Receivable
Other Receivables
Internal Control of Receivables
Uncollectible Receivables
Allowance Method of Accounting for Uncollectibles
Write-Offs to the Allowance Account
Estimating Uncollectibles
Direct Write-Off Method of Accounting for Uncollectibles
Characteristics of Notes Receivable
Due Date
Interest
Maturity Value
Accounting for Notes Receivable
Receivables on the Balance Sheet
Financial Analysis and Interpretation
Appendix: Discounting Notes Receivable

9. Inventories
Internal Control of Inventories
Effect of Inventory Errors on Financial Statements
Inventory Cost Flow Assumptions
Inventory Costing Methods Under a Perpetual Inventory System
First-In, First-Out Method
……

10. Fixed Assets and Intangible Assets
11. Current Liabilities
12. Corporations: Organization, Capital Stock Transactions, and Dividends
13. Accounting for Partnerships and Limited Liability Corporations
14. Income Taxes, Unusual Income Items, and Investments in Stocks
15. Bonds Payable and Investments in Bonds
16. Statement of Cash Flows
17. Financial Statement Analysis