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《会计学》【会计的定义，会计要素，会计公式，会计核算的前提，会计核算的一般原则，会计的基本职能和方法】WhatisaccountingTheRoleofAccountinginBusinessBusinessEthicsIntroductiontoAccountingandBusiness会计的定义会计在经济活动中的角色商业道德会计与经济活动介绍ProfessionofAccountingPrivateAccountingPublicAccountingSpecializedAccountingFields会计学介绍私人会计公共会计专业会计领域AccountingElementsAssets,Liabilities,Owner’sEquityIncomeCostandExpensesProfitTheAccountingEquation会计要素资产负债所有者权益收入成本与费用利润会计公式AccountingassumptionsAccountingEntityGoingConcernAccountingPeriodMonetaryMeasurementCompletingtheAccountingCycleFiscalYear会计核算的前提会计主体持续经营会计分期货币计量会计周期循环会计年度GenerallyAcceptedAccountingPrinciplesMajorPrinciplesincludedinGAAPObjectivePrincipleMaterialityPrincipleConsistencyPrincipleConservatismPrincipleAccrual-basisAccountingPrincipleAdequateDisclosurePrincipleMatchingPrincipleRealizationPrincipleCostprinciple公认会计准则一般公认会计原则客观性原则重要性原则一致性原则稳健性原则权责发生制原则充分披露原则配比原则实现原则成本原则。AccountingBasicFunctionsandMethodsAccountingCalculationAccountingSupervisionTheMethodofAccountingAnalysisTheMethodofAccountingCheck会计的基本职能和方法会计核算会计监督会计分析方法会计检查方法【账户及基本机构，复式记账基本问题，借贷记账法，账户分类】TheAccountandtheBasicConstructionsAccountingaccountDebitCreditExpansionofBasicEquation账户及基本构成会计科目借方贷方会计方程式的延伸DoubleentrybookkeepingDebitingCreditingSimpleEntryCompoundEntry复式记账法借记贷记简单分录复合分录Debit-creditBookKeeping借贷记账法AccountingClassificationAccountCategoryReferenceAccountTitleChartofAccounts会计科目分类科目分类参考会计科目会计科目表AnalyzingTransactionsUsefulnessofanAccountCharacteristicsofanAccountAnalyzingandSummarizingTransactionsinAccounts经济业务分析会计科目的作用会计科目的特点经济业务与会计科目的分析与总结经济业务与资产负债表类科目DebitandCreditProcedureDebitandCreditRules（5*5=25）AAssetsIncrease↑AssetsDecrease↓LLiabilitiesDecrease↓LiabilitiesDecrease↑OStockholders’EquityDecrease↓Stockholders’EquityIncrease↑RRevenuesDecrease↓RevenuesIncrease↑EExpensesIncrease↑ExpenseDecrease↓借贷程序借贷法则（5*5=25种组合）资产增加；资产减少负债增加；负债减少股东权益减少；股东权益增加收入减少；收入增加费用增加；费用减少【会计凭证，会计账簿，会计凭证的意义及分类，原始凭证的填制与审核，记账凭证的填制与审核，会计凭证的传递与保管，会计账簿的设置与种类，会计账簿的登记，对账与结账】AccountingDocumentSourceDocumentPostingDocument会计凭证原始凭证记账凭证VoucherDescriptionsStubInvoice收据摘要存根发票BookkeepingJournalizingCashjournalDepositjournalTheLedgerJournalLedgerThree-columnformBookkeepingProcedureusingColumnarJournalMemorandumRecord簿记日记账现金日记账银行存款日记账分类账日记账汇总三栏账多栏式日记账核算形式备查账簿StepsintheRecordingProcessPostingTrialBalanceT-AccountTheRecordingProcessIllustrated记录程序过账试算平衡T型账户会计记录程序释义IllustrationofAnalyzingandSummarizingTransactionsTrialBalanceDiscoveryandCorrectionofErrorsDiscoveryofErrorsCorrectionofErrors经济业务分析案例说明试算平衡表试算不平衡问题发现与处理试算不平衡问题发现试算不平衡问题处理SummaryofAdjustmentProcessNatureoftheAdjustingProcessRecordingAdjustingEntries调整程序概述调整程序的性质调整记录的录制AdjustingandClosingEntriesJournalizingandPostingCl...