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。

目 录 STUDENT OWNER'S MANUAL iii 1 Accounting in Action 2 The Recording Process 3 Adjusting the Accounts 4 ComPletion of the Accounting Cycle 5 Accounting for Merchandising Operations 6 Inventores 7 Accounting Information Systems 8 Internal Control and Cash 9 Accounting for Receivables 10 Plant Assets, Natural Resources, and Intangible Assets 11 Current Liabilities and Payroll Accounting 12 Accounting Principles 13 Accounting for Partnerships 14 COrporations: Organization and Capital Stock Transactions 15 Corporations: Dividends, Retained Earnings, and Income Reporting 16 Long-Term Liabilities 17 Investthents 18 The Statement of Cash Flows 19 Financial Statement Analysis 20 Managerial Accounting 21 Job Order Cost Accounting 22 PrOcess Cost Accounting 23 Cost-Volume-Profit RelationshiPs 24 Budgetary Planning 25 Budgetary Control and Responsibility Accounting 26 Performance Evaluation Through Standard Costs 27 Incremental Analysis and Capital Budgeting APPENDIXES A Specimen Financial Statements: Lands' End, Inc. B Spedrien Financia1 Statements: Abercrombie & Fitch Co. C Present Value Concepts D Standards of Ethical Conduct for Management Accountants