《会计学概论（第五版）/普通高等教育“十一五”国家级规划教材》是为没有会计知识背景的读者学习会计学而编著的，全书概括论述了财务会计和管理会计中的一些基础知识和基本理论问题，前10章主要阐述的是关于财务会计方面的论题；后5章主要阐述的是关于管理会计方面的内容。全书的重点在于强调经理人、投资者或其他的公司股东应该如何使用公司财务报告，以便做出正确有效的经营决策。书中各章均安排了一些大公司的案例，以便读者融会贯通，运用新的会计理论来更好地指导丰富多彩的商务实践。 《会计学概论（第五版）/普通高等教育“十一五”国家级规划教材》可供非会计学专业本科生和MBA学生使用。同时适合贸易、金融、营销等领域的人士学习会计学使用。
Carl S.Warren，Dr. Carl S. Warren is Professor Emeritus of Accounting at the University of Georgia， Athens. For over twenty-five years， Professor Warren has taught all levels of accounting classes. In recent years， Professor Warren has focused his teaching efforts on principles of accounting and auditing courses. Professor Warren has taught classes at the University of Iowa， Michigan StateUniversity， and University of Chicago. Professor Warren received his doctorate degree （PhD） from Michigan State University and his undergraduate （BBA） and master's （MA） degrees from the University of Iowa. During hiscareer， Professor Warren published numerous articles in professional journals， including The Accounting Review， Journal of Accounting Research， Journal of Accountancy， The CPA Journal， and Auditing： A Journal of Practice & Theory.Professor Warren's outside interests include writing short stories and novels，oil painting， handball， golf， skiing， backpacking， and fly-fishing.
Chapter1 The Role of Accounting in Business
Nature of Business and Accounting
Business Activities
What Is Accounting and Its Role in Business?
Financial Statements
Accounting Concepts
Chapter2 Basic Accounting Concepts
Elements of an Accounting System
Recording a Corporation's First Period of Operations
Financial Statements for a Corporation's First Period of Operations
Recording a Corporation's Second Period of Operations
Financial Statements for a Corporation's Second Period of Operations
Chapte3 Accrual Accounting Concepts
Basic Accrual Accounting Concepts， Including the Matching Concept
Using Accrual Concepts of Accounting for Family Health Care's
November Transactions
The Adjustment Process
Financial Statements
Accrual and Cash Bases of Accounting
Chapter4 Accounting for Merchandising Businesses
Merchandise Operations
Financial Statements for a Merchandising Business
Sales Transactions
Purchase Transactions
Freight and Sales Taxes
Dual Nature of Merchandise Transactions
Merchandise Shrinkage
Chapter5 Sarbanes-Oxley， Internal Control， and Cash
Sarbanes-Oxley Act of
Internal Control
Cash Controls Over Receipts and Payments
Bank Accounts
Bank Reconciliation
Special-Purpose Cash Funds
Financial Statement Reporting of Cash
Chapter6 Receivables and Inventories
Classification of Receivables
Uncollectible Receivables
Direct Write-Off Method for Uncollectible Accounts
Allowance Method for Uncollectible Accounts
Inventory Classification for Merchandisers and Manufacturers
Inventory Cost Flow Assumptions
Comparing Inventory Costing Methods
Reporting Receivables and Inventory
Chapter7 Fixed Assets and Intangible Assets
Nature of Fixed Assets
Accounting for Depreciation
Disposal of Fixed Assets
Natural Resources
Intangible Assets
Financial Reporting for Fixed Assets and Intangible Assets
Chapter8 Liabilities and Stockholders' Equity
Financing Operations
Liabilities
Bonds
Stock
Dividends
Stock Splits
Reporting Liabilities and Stockholders' Equity
Earnings per Share
Chapter9 Financial Statement Analysis
Basic Analytical Methods
Solvency Analysis
Profitability Analysis
Corporate Annual Reports
Appendix
Chapter10 Accounting Systems for Manufacturing Businesses
Nature of Manufacturing Businesses
Manufacturing Cost Terms
Cost Accounting System Overview
Job Order Cost Systems for Manufacturing Businesses
Job Order Costing for Decision Making
Job Order Cost Systems for Professional Service Businesses
Just-in-Time Practices
Activity-Based Costing
Chapter11 Cost Behavior and Cost-Volume-ProfitAnalysis
Cost Behavior
Cost-Volume-Profit Relationships
Mathematical Approach to Cost-Volume-Profit Analysis
Graphic Approach to Cost：Volume-Profit Analysis
Special Cost-Volume-Profit Relationships
Chapter12 Differential Analysis and Product Pricing
Differential Analysis
Setting Normal Product Selling Prices
Production Bottlenecks， Pricing， and Profits
Chapter13 Budgeting and Standard Cost Systems
Nature and Objectives of Budgeting
Master Budget
Standards
Budgetary Performance Evaluation
Direct Materials and Direct Labor Variances
Nonfinancial Performance Measures
Chapter14 Performance Evaluation for Decentralized Operations
Centralized and Decentralized Operations
Responsibility Accounting for Cost Centers
Responsibility Accounting for Profit Centers
Responsibility Accounting for Investment Centers
Transfer Pricing
Chapter15 Capital Investment Analysis
Nature of Capital Investment Analysis
Methods Not Using Present Values
Methods Using Present Values
Factors that Complicate Capital Investment Analysis
Capital Rationing
词汇表
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