中文名: 財務會計教程
原名: Financial Accounting
作者: Harrison 哈裡森
Horngren 亨格瑞
資源格式: PDF
版本: 第7版
出版社: Prentice Hall
書號: 9780136129349
發行時間: 2008年02月09日
地區: 美國
語言: 英文
簡介:

內容介紹：
這是國外優秀財務會計教科書之一，最新版為第8版（2009年出版），不過我弄不到資源，手頭上的是第7版（2008年出版；更新的還廷密）也是相當不錯的。內容深入淺出，簡明易懂，是財務會計入門的最佳教材。雖然色彩豐富，可是內容非常有深度，是專門訓練會計師的基礎教材（亨格瑞著有以非會計專業人士為對象的參考書）。現摘錄英文介紹如下：

Financial Accounting, 7e helps users LEARN, PRACTICE, and REMEMBER the accounting cycle. A specially designed Accounting Cycle Tutorial program is integrated in the first three chapters (icons in the margin point readers to an online program, a free website that accompanies the book). The program includes tutorials, interactive animations, and practice questions that provide readers with additional, beyond the book instruction on the accounting cycle. This book also provides a no password required online practice environment where readers can work on problems that help them master the accounting cycle and gauge their comprehension. A unique Accounting Cycle Pocket Guide is included for readers to use as a handy reference—it illustrates the key steps in the accounting cycle.
This book covers the full range of topics in financial accounting: financial statements, processing information, accrual accounting, internal control and cash, short-term investments and receivables, inventory, plant assets, current and long-term liabilities, stockholders' equity, long-term investments and international operations, using the income statement and statement of stockholders' equity, the statement of cash flows, and financial statement analysis.
For accountants and employees in accounting departments.

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目錄:
The Financial Statements
Transaction Analysis
Accrual Accounting & Income
Internal Control & Cash
Short-Term Investments & Receivables
Inventory & Cost of Goods Sold
Plant Assets & Intangibles
Liabilities
Stockholders' Equity
Long-Term Investments & International Operations
The Income Statement & the Statement of Stockholders' Equity
The Statement of Cash Flows
Financial Statement Analysis
YUM! Brands Annual Report 2006
Time Value of Money: Future Value and Present Value
Typical Charts of Accounts for Different Types of Businesses
Summary of Generally Accepted Accounting Principles (GAAP)
Check Figures for Assignment Materials