会计学基础

　　Chapter 1 Introduction
　　Learning objectives
　　Introduction
　　Sectors in the economy
　　Types of business organisation
　　Business objectives
　　Fundamentals of financial accounting
　　The accounting equation
　　International standards
　　Terminology
　　Summary
　　CHAPTER review
　　Key terms
　　Review questions
　　Chapter 2 Double-entry bookkeeping
　　Learning objectives
　　Introduction
　　What does the account show？
　　Rules for double-entry transactions
　　Further information for double-entry bookkeeping
　　Accounting for inventory
　　What do we mean by inventory？
　　Double-entry transactions for inventory
　　Returns of inventory
　　Drawings
　　Income and expenses
　　How many different expense accounts should be opened？
　　Balancing accounts
　　CHAPTER review
　　Handy hints
　　Key terms
　　Review questions
　　Chapter 3 Financial statements
　　Learning objectives
　　Introduction
　　Trial balance
　　Statement of comprehensive income
　　Statement of financial position
　　Further adjustments to the statement of comprehensive income
　　CHAPTER review
　　Relevant accounting standards
　　Handy hints
　　Key terms
　　Review questions
　　Chapter 4 Day books and ledgers
　　Learning objectives
　　Introduction
　　Ledgers
　　Day books
　　Cash books
　　Cash and trade discounts
　　Three-column cash books
　　Petty cash book
　　Sales day book
　　Purchases day book
　　Returns day books
　　The journal
　　The use of folio columns
　　CHAPTER review
　　Handy hints
　　Key terms
　　Review questions
　　Chapter 5 Value added tax
　　Chapter 6 Capital and revenue expenditure
　　Chapter 7 Accounting concepts and standards
　　Chapter 8 Adjustments to the financial statement
　　Chapter 9 Bad debts and provision for doubtful debts
　　Chapter 10 Depreciation of non-current assets
　　Chapter 11 Errors and suspense accounts
　　Chapter 12 Control accounts
　　Chapter 13 Bank reconciliation statements
　　Chapter 14 Manufacturing accounts
　　Chapter 15 Limited companies
　　Appendix
　　 
　　 

　　 　　弗兰克·伍德，商学士（经济学方向），特许会计师学会会员
　　戴维·霍纳，科尔切斯特高级中学教导主任。 

　　 　　弗兰克·伍德（1926-2000）在英国会计学界可谓人人皆知，他是《会计学基础》这部大学畅销教材的写作者，时至今日，每年仍有数千名学生用这本教材通过会计考试。《会计学基础》是它的精要版。它以会计簿记的最基本举例和讲解来阐述，从会计等式到会计科目，乃至如何编制企业财务报表，《会计学基础》结合最新的国际会计准则，以理论加习题的形式把会计基础理论讲得条理清楚，繁简得当，深入浅出的写作风格彰显了学术大师的风范。《会计学基础》适用于财务会计专业学生的基础学习。