《會計學(xué)概論（第五版）/普通高等教育“十一五”國家級規(guī)劃教材》是為沒有會計知識背景的讀者學(xué)習(xí)會計學(xué)而編著的，全書概括論述了財務(wù)會計和管理會計中的一些基礎(chǔ)知識和基本理論問題，前10章主要闡述的是關(guān)于財務(wù)會計方面的論題；后5章主要闡述的是關(guān)于管理會計方面的內(nèi)容。全書的重點在于強調(diào)經(jīng)理人、投資者或其他的公司股東應(yīng)該如何使用公司財務(wù)報告，以便做出正確有效的經(jīng)營決策。書中各章均安排了一些大公司的案例，以便讀者融會貫通，運用新的會計理論來更好地指導(dǎo)豐富多彩的商務(wù)實踐。 《會計學(xué)概論（第五版）/普通高等教育“十一五”國家級規(guī)劃教材》可供非會計學(xué)專業(yè)本科生和MBA學(xué)生使用。同時適合貿(mào)易、金融、營銷等領(lǐng)域的人士學(xué)習(xí)會計學(xué)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
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