目次/著者プロフィール

英語で学ぶ会計入門

目次

Chapter 1 Introduction
1.1 Spelling, phrases and currencies
1.2 What is accounting?
1.3 Users of accounting information
1.4 Accounting work and fields of accounting
1.5 The structure of this book
1.6 Company terminology and background

Chapter 2 The balance sheet
2.1 Annual reports and finanncial statemennts
2.2 The elements of accounting
2.3 Assets
2.4 Liabilities
2.5 Equity
2.6 The accounting equqtion
2.7 The balance sheet　…他

Chapter 3 The income statement
3.1 The income statement,or profit and loss account
3.2 Income
3.3 Expenses
3.4 Ezample of an income statemnet
3.5 Format of the income statement
3.6 The effect of income and expenses on equty
3.7 Key consepts and ideas relating to financial statements and
　　 accounting

Chapter 4 Sales, cost of sales and inventories
4.1 Goods purchased for re-sale
4.2 Mannnufactured goods
4.3 Sales and cost of sales
4.4 A formula for dost of sales
4.5 Valuation of inventory
4.6 First in,firstout valuation method
4.7 Weighted average method …他

Chapter 5 Fixed assets and intangible assets
5.1 Depreciation
5.2 An example of depreciation calculations
5.3 Monthly depreciation calculations
5.4 Information required for depreciation calculations
5.5 Initial cost of a fized asset
5.6 Useful life
5.7 Residual value …他

Chapter 6 Balance sheets,closingthe accounts,
　　　　　　　profits and losses
6.1 Difference between balance sheet and income statement items
6.2 Permanent accounts and temporary accounts
6.3 End of one fiscal period and beginning of the next
6.4 Deducing profit or loss from two balance sheets
6.5 Calculation from retained earings
6.6 Calculation from equity
6.7 Calculation from the assets

Chapter 7 Double entry bookkeeping part 1
7.1 Accounting records
7.2 Why accounting records are needed
7.3 Ledgers
7.4 Transaction flow
7.5 What is a transcation?
7.6 Double entry bookkeeping and accounting entries
7.7 Journals …他

Chapter 8 Double entry bookkeeping part 2
8.1 Wages and salaries
8.2 Bak loans,promcipal and interest
8.3 Balance sheet presentation of loans
8.4 Journals relating to loans
8.5 Corporate bonds
8.6 Corporation Tax
8.7 Monthly,repeatingaccounting entries …他

Chapter 9 Double entry bookkeeping part 3
9.1 Inventory and cost sales
9.2 Returned goods
9.3 Bad debts
9.4 Cash and petty cash
9.5 Miscellaneous income and miscellaneous expeses
9.6 Credit cards used for payment

Chapter 10 Double entry bookkeeping part 4
10.1 Trial Balance
10.2 Closing the accounts at the end of a financial year
10.3 Frequency of accounting work
10.4 Timing of accounting work
10.5 Viewing accounting information
10.6 Review of accounting work
10.7 Error correction in later fiscal periods …他

Chapter 11 Ratio analysis
11.1 Users of financial statements
11.2 Overview of ratio analysis
11.3 Types of ratios used in analysis
11.4 Liquidity rations
11.5 Limitaions of analysis using the current ratio
11.6 Solvency ratios
11.7 Leverage …他

Chapter 12 Management accounting part 1
12.1 Financial accounting and management accounting
12.2 Some common examples of management accounting activities
12.3 Decision making
12.4 Relevant costs
12.5 Fixed assets,depreciation and disposal of fixed assets
12.6 Opportunity cost
12.7 Fixed,costs and variable costs …他

Chapter 13 Management accounting part 2
13.1 Graphical representaions of revenue,costs and quanity
13.2 Graphs of variable costs
13.3 Graphs of fixed costs
13.4 Graphs of toal costs and total revenue
13.5 Break-even point shown graphically
13.6 Mixed costs
13.7 Fixed costs and relevant range …他

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著者プロフィール

<著者紹介>
スチュアート・ブライソ（Ｓｔｕａｒｔ　Ｂｒｉｓｏｎ）
英国公認会計士（Ｃｈａｒｔｒｅｒｄ　Ａｃｃｏｕｎｔａｎｔ）
横浜国立大学非常勤講師・横浜市立大学非常勤講師

<訳者紹介>
原　俊雄（はら　としお）
横浜国立大学大学院国際社会科学研究院教授

大森　明（おおもり　あきら）
横浜国立大学大学院国際社会科学研究院教授