會計基礎

本書的特點是簡明扼要，書中有實例、有練習，通過做習題，讀者可學會用書中的知識要點，去解決實際問題，國外教材的務實導向是很明顯的。此外，從這些教材中我們也可以了解、學習國外的先進管理技術和會計制度。再則，使用原版教材，不僅可學習其思想精粹，還可以鍛煉語言能力，對掌握英語專業術語更是大有裨益。

CHAPTER ONE

The Nature of Accounting

Module 1A The Accounting Equation and Financial Statements

Module 1B The Double-Entry System of Accounting

CHAPTER TWO

Accounting Procedure

Module 2A Journalizing and Posting

Module 2B Trial Balance and Financial Statements

CHAPTER THREE

The End-of-Period Work Sheet

Module 3A The Accounting Cycle and the Work Sheet

Module 3B Prepare Financial Statements with the Aid of a Work Sheet

CHAPTER FOUR

Adjusting Closing,and Reversing Entries

Module 4A The Adjusting Entries

Module 4B The Closing Entries

Module 4C The Reversing Entries

CHAPTER FIVE

Accounting for Cash

Module 5A Accounting for Cash

Module 5B Banking Procedures

CHAPTER SIX

Payroll Accounting

Module 6A Employee Earnings and Deductions

Module 6B Employer Payroll Tases

CHAPTER SEVEN

A徠ccounting for Personal Services

CHAPTER EIGHT

Accounting for Personal Services

CHECK FIGURES

GLOSSARY

INDEX