本书将会计知识与企业业务活动紧密结合，简单明了地说明了会计基本概念的理论基础及其内涵，强调了会计控制和会计程序的重要性，并介绍了企业主要资产项目、负债项目和股东权益项目的会计业务处理方法。全书突出了财务报表的重要性，力图将编写报表和读懂报表紧密结合，注重会计知识与企业实务的结合。
CHAPTER 1 Uses of Accounting Information and the Financial Statements
CHAPTER 2 Analyzing Business Transactions
CHAPTER 3 Measuring Business Income
CHAPTER 4 Financial Reporting and Analysis
CHAPTER 5 The Operating Cycle and Merchandising Operations
CHAPTER 6 Inventories
CHAPTER 7 Cash and Receivables
CHAPTER 8 Current Liabilities and Fair Value Accounting
CHAPTER 9 Long-Term Assets
CHAPTER 10 Long-Term Liabilities
CHAPTER 11 Stockholders' Equity
CHAPTER 12 The Statement of Cash Flows
CHAPTER 13 Financial Performance Measurement
CHAPTER 14 Investments
APPENDIX Present Value Tables
ENDNOTES
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