财务会计（第4版·含光盘）

    这套英文教科书，内容全面，架构完备，既包括基本的会计学原理、财务会计和管理会计，也包括高层次的专题会计、财务报告和报表分析。其中，《会计学原理》、《财务会计》、《管理会计》和《中级会计》的作者均是美国久负盛名的会计学教授，无论杰里·J·韦安特博士、唐纳德·E·基索博士，还是保罗·D·金梅尔博士、特里·D·沃菲尔德博士，在美国会计学界都具有重大影响和权威性。

    

    随着世界经济一体化进程的加快，会计信息作为国际通用商业语言的功能越来越强化。在中国加入WTO之后，中国经济正以更快的速度融入世界经济大潮之中。与此相适应，中国的会计标准必将进一步向国际标准靠拢。

CHAPTER 1 ACCOUNTING IN ACTION
CHAPTER 2 THE RECORDING PROCESS
CHAPTER 3 ADJUSTING THE ACCOUNTS
CHAPTER 4 COMPLETION OF THE ACCOUNTING CYCLE
CHAPTER 5 ACCOUNTING FOR MERCHANDISING OPERATIONS
CHAPTER 6 INVENTORIES
CHAPTER 7 ACCOUNTING PRINCIPLES
CHAPTER 8 INTERNAL CONTROL AND CASH
CHAPTER 9 ACCOUNTING FOR RECEIVABLES
CHAPTER 10 PLANT ASSETS，NATURAL RESOURCES，AND INTANGIBLE ASSETS
CHAPTER 11 LIABILITIES
CHAPTER 12 CORPORATIONS：ORGANIZATION，STOCK TRANSACTIONS，DIVIDENDS，AND RETAINED EARNINGS
CHAPTER 13 INVESTMENTS
CHAPTER 14 THE STATEMENT OF CASH FLOWS
CHAPTER 15 FINANCIAL STATEMENT ANALYSIS

LIMITATIONS OF A TRIAL BALANCE
A trial balance does not guarantee freedom from recording errors, however. It does not prove that all transactions have bern recorded or that the ledger is correct. Nu-merous errors may exist even though the trial balance columns agree. For exam- ple, the trial balance may balance even when (1) a transaction is not journalized, (2) a correct journal entry is not posted, (3) a journal entry is posted twice, (4) incorrect accounts are used in journalizing or posting, or (5) offsetting errors are made in recording the amount of a transaction. In other words, as long as equal debits and credits are posted, even to the wrong account or in the wrong amount, the total debits will equal the total credits.
LOCATING ERRORS
The procedure for preparing a trial balance is relatively simple. However, if the trial balance does not balance, locating an error in a manual system can be time-consuming, tedious, and frustrating. Errors generally result from mathematical mistakes, incorrect postings, or simply transcribing data incorrectly.
What do you do if you are faced with a trial balance that does not balance?
First determine the amount of the difference between the two columns of the trial
balance. After this amount is known, the following steps are often helpful:
1. If the error is $1, $10, $100, or $1,000, re-add the trial balance columns and recompute the account balances.
2. If the error is divisible by 2, scan the trial balance to see whether a balance equal to half the error has been entered in the wrong column.
3. If the error is divisible by 9. retrace the account balances on the trial balance to see whether they are incorrectly copied from the ledger. For example, if a balance was $12 and it was listed as $21, a $9 error has been made. Reversing the order of numbers is called a transposition error.
4. If the error is not divisible by 2 or 9 (for example, $365), scan the ledger to see whether an account b ……