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; 《北美會計入門》形式獨特、內容簡明，行文流暢，通俗有趣。它采
用英文為主、中文注釋的方式，將關鍵性內容用事例、圖例等形式給出，
便于讀者在實戰中逐漸掌握會計學的基本知識和操作方法。本書根據當今
美國大學《會計學原理》課程的教學目標，系統講述了會計循環的原理與
方法、貨幣資金及其內部控制、應收款項、存貨、固定資產、無形資產、
流動負債等會計處理程序與方法，強調會計方法的可理解性、可操作性及
其經濟後果，強調各章之間及每章內部結構的邏輯性，幫助讀者正確理解
會計，系統掌握會計基本程序與方法。 本書的每個章節均由數個“目標”構成，每個“目標”都要求讀者做
一些事情，例如，判斷對錯、單項選擇、填空等。如同大多數學習經驗所
表明的那樣，讀者在做的過程中學習、總結，并加深理解。 《北美會計入門》可以滿足國內高校開展會計雙語教學與全英語教學
的需要，既適合會計學、財務學專業學生作為初級會計教材，也可作為金
融學、管理學、經濟學各專業學生和相關領域實務工作者學習會計的參考
教材。本書由王碧宏、邱月主編。
目次
Part One Introduction to Accounting Chapter One Welcome to the World of Accounting (會計學概述) Goal 1 The Nature of Business, and the Role of Accounting Goal 2 The Accounting Profession and Caree Goal 3 The Accounting Equation Goal 4 The Five Accounting Concepts Goal 5 How Traactio Impact the Accounting Equation Goal 5 The Four Financial Statements
Part Two The Accounting Cycle Chapter Two Analysis of Traactio (經濟業務分析) Goal 1 T-Accounts Goal 2 Accounts, Debits and Credits Goal 3 The Journal Goal 4 The General Ledger Goal 5 The Trial Balance Chapter Three Adjusting Process (調整過程) Goal 1 The Periodicity Concept Goal 2 The Matching Principle, Revenue/Expee Recognition, Cash/Accrual Basis of Accounting Goal 3 Nature of Accounts Requiring Adjustment Goal 4 The Adjusting Process And Related Entries Chapter Four Completing the Accounting Cycle (完全會計循環) Goal 1 The Adjusting Process Goal 2 Preparation of Financial Statements Goal 3 Worksheet Approach Goal 4 The Accounting Cycle and Closing Process Goal 5 Post-closing Trial Balance Goal 6 Classified Balance Sheets
Part Three The Information of Accounts Chapter Five Cash (現金) Goal I Cash Composition Goal 2 Cash Controls for Receipts and Payments Goal 3 Reconciliation of Bank Accounts Goal 4 The Petty Cash System Chapter Six Inventory (存貨) Goal 1 Inventory Costing Methods Goal 2 The Periodic System for Valuing Inventory Goal 3 The Perpetual System for Valuing Inventory Goal 4 Lower of Cost or Market Method Goal 5 Inventory Estimation Techniques Chapter Seven Accounts Receivable (應收款項) Goal 1 Classification of Receivables Goal 2 Uncollectible Receivables Goal 3 Notes Receivable Chapter Eight Fixed Assets and Intangible Assets (固定資產和無形資產) Goal 1 Nature of Fixed Assets Goal 2 Three Depreciation Methods Goal 3 Exchange and Disposal of Fixed Assets Goal 4 Natural Resources Goal 5 Intangible Assets Chapter Nine Current Liabilities & Equity (流動負債和權益) Goal 1 The Nature and Recording of Typical Current Liabilities Goal 2 Accounting for Notes Payable Goal 3 Contingent Liabilities Goal 4 Stockholde' Equity
Part Four Case: Accounting for Merchandising Business Chapter Ten Accounting for Merchandising Business (商業企業會計) Goal 1 The Merchandising Operation-Sales Goal 2 The Merchandising Operation-Purchase Goal 3 Enhancements of The Income Statement Goal 4 Sample Chart of Accounts for a Small Company & a Large Corporation
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