《会计学概论（第五版）/普通高等教育“十一五”国家级规划教材》是为没有会计知识背景的读者学习会计学而编著的，全书概括论述了财务会计和管理会计中的一些基础知识和基本理论问题，前10章主要阐述的是关于财务会计方面的论题；后5章主要阐述的是关于管理会计方面的内容。全书的重点在于强调经理人、投资者或其他的公司股东应该如何使用公司财务报告，以便做出正确有效的经营决策。书中各章均安排了一些大公司的案例，以便读者融会贯通，运用最新的会计理论来更好地指导丰富多彩的商务实践。　　《会计学概论（第五版）/普通高等教育“十一五”国家级规划教材》可供非会计学专业本科生和MBA学生使用。同时适合贸易、金融、营销等领域的人士学习会计学使用。 　　CarlS.Warren，Dr.CarlS.WarrenisProfessorEmeritusofAccountingattheUniversityofGeorgia，Athens.Forovertwenty-fiveyears，ProfessorWarrenhastaughtalllevelsofaccountingclasses.Inrecentyears，ProfessorWarrenhasfocusedhisteachingeffortsonprinciplesofaccountingandauditingcourses.ProfessorWarrenhastaughtclassesattheUniversityofIowa，MichiganStateUniversity，andUniversityofChicago.ProfessorWarrenreceivedhisdoctoratedegree（PhD）fromMichiganStateUniversityandhisundergraduate（BBA）andmasters（MA）degreesfromtheUniversityofIowa.Duringhiscareer，ProfessorWarrenpublishednumerousarticlesinprofessionaljournals，includingTheAccountingReview，JournalofAccountingResearch，JournalofAccountancy，TheCPAJournal，andAuditing：AJournalofPracticeTheory.ProfessorWarrensoutsideinterestsincludewritingshortstoriesandnovels，oilpainting，handball，golf，skiing，backpacking，andfly-fishing. Chapter1TheRoleofAccountinginBusinessNatureofBusinessandAccountingBusinessActivitiesWhatIsAccountingandItsRoleinBusiness?FinancialStatementsAccountingConceptsChapter2BasicAccountingConceptsElementsofanAccountingSystemRecordingaCorporationsFirstPeriodofOperationsFinancialStatementsforaCorporationsFirstPeriodofOperationsRecordingaCorporationsSecondPeriodofOperationsFinancialStatementsforaCorporationsSecondPeriodofOperationsChapte3AccrualAccountingConceptsBasicAccrualAccountingConcepts，IncludingtheMatchingConceptUsingAccrualConceptsofAccountingforFamilyHealthCaresNovemberTransactionsTheAdjustmentProcessFinancialStatementsAccrualandCashBasesofAccountingChapter4AccountingforMerchandisingBusinessesMerchandiseOperationsFinancialStatementsforaMerchandisingBusinessSalesTransactionsPurchaseTransactionsFreightandSalesTaxesDualNatureofMerchandiseTransactionsMerchandiseShrinkageChapter5Sarbanes-Oxley，InternalControl，andCashSarbanes-OxleyActofInternalControlCashControlsOverReceiptsandPaymentsBankAccountsBankReconciliationSpecial-PurposeCashFundsFinancialStatementReportingofCashChapter6ReceivablesandInventoriesClassificationofReceivablesUncollectibleReceivablesDirectWrite-OffMethodforUncollectibleAccountsAllowanceMethodforUncollectibleAccountsInventoryClassificationforMerchandisersandManufacturersInventoryCostFlowAssumptionsComparingInventoryCostingMethodsReportingReceivablesandInventoryChapter7FixedAssetsandIntangibleAssetsNatureofFixedAssetsAccountingforDepreciationDisposalofFixedAssetsNaturalResourcesIntangibleAssetsFinancialReportingforFixedAssetsandIntangibleAssetsChapter8LiabilitiesandStockholdersEquityFinancingOperationsLiabilitiesBondsStockDividendsStockSplitsReportingLiabilitiesandStockholdersEquityEarningsperShareChapter9FinancialState