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35
會計 A
CCOUNTIN
G
作者:Jan R. Williams, University of Tennessee Susan F. Haka, Michigan State University Mark S. Bettner, Bucknell University Joseph V. Carcello, University of Tennessee Nelson C. Y. Lam, Accounting Development
Foundation Limited Peter T. Y. Lau, Hong Kong Baptist University
適用課程:會計學
年份:2015 規格:727頁 /彩色 /平裝 定價:1280元
ISBN-13:9781259073625 ISBN-10:1259073629
教學配件: 教學資源光碟(PowerPoint / 教師手冊 /
題庫 / 習題解答)
FINANCIAL ACCOUNTING IFRS 2/e
y Features1. A focus on International Financial Reporting Standards (IFRS) and IFRS-
reporting companies, including HSBC, Singapore Airlines, and Adidas.2. Updated chapter opening cases ground the theme of that chapter in a real-life
example, such as Philips, Cathay Pacific Airways, and Sinopec.3. A section on Ethics, Fraud and Corporate Governance in every chapter that
focuses student’s awareness on situations involving ethical breaches, frauds, and negative corporate governance implications.
4. Comprehensive case studies, problems, and exercises that challenge student’s understanding and critical thinking.
End-of-Chapter Reviews summarize the learning objectives and key accounting terms of each chapter.
y ContentsCh 1 Accounting: Information for
Decision MakingCh 2 Basic Financial StatementsCh 3 The Accounting Cycle:
Capturing Economic EventsCh 4 The Accounting Cycle: Accruals
and DeferralsCh 5 The Accounting Cycle:
Reporting Financial ResultsCh 6 Merchandising ActivitiesCh 7 Financial AssetsCh 8 Inventories and the Cost of
Goods Sold
Ch 9 Property, Plant, and Equipment, Intangible Assets, and Natural Resources
Ch 10 LiabilitiesCh 11 Shareholder’s Equity: CapitalCh 12 Profit and Changes in Retained
EarningsCh 13 Statement of Cash FlowsCh 14 Financial Statement AnalysisCh 15 Global Business and
Accounting
會計學概要 三版 y 本書特色一、 解讀企業語言:針對初學者而寫,藉由交易記載引申出借貸法
則和會計循環,教讀者看懂財務報表以決定是否投資、放款,
以及如何管理企業。
二、 著重實例演練:本書特別著重與實務接軌,整合各式豐富實例,有助於讀者將所學實際應用於會計領域當中。
三、 精選多元習題搜羅歷年高普考、特考、轉學考,以及會計技能檢定和銀行員考試題目,讓讀者能輕鬆了解考題趨勢,並附上
詳細解答,強化解題能力。
四、 參照最新 IFRS精編:我國自 2013年起分階段採用國際會計準則(IFRS),本書除了依據最新會計公報內容之外,亦將 IFRS的介
紹貫穿全書,讓初學者一開始就能建立會計準則的概念。
yy 目錄
第 1 章 基本概念第 2 章 平時會計處理程序第 3 章 期末調整第 4 章 會計循環的完成第 5 章 買賣業會計第 6 章 現金及約當現金第 7 章 應收款項第 8 章 存貨
第 9 章 不動產、廠房及設備第10 章 負債第11 章 合夥會計第12 章 公司會計第13 章 應付公司債第14 章 投資第15章 現金流量表
作者:吳嘉勳 輔仁大學金融與國際企業學系專任 副教授
適用課程:會計學
年份:2014 規格:422 頁 / 雙色 / 平裝 定價:480元
ISBN-13:9789576099441 ISBN-10:9576099441
教學配件:教學資源光碟(PowerPoint / 題庫)
2015華泰文化圖書目錄 www.hwatai.com.tw
會計 A
CCOUNTIN
G
38
審定:幸世間 台灣大學資深名師作者: 林蕙真 台灣大學會計系兼任副教授 財團法人台灣會計教育基金會執行長
適用課程:中級會計學
年份:2014 規格:839頁 /單色 /平裝 定價:800元
ISBN-13:9789867473707 ISBN-10:9867473701
教學配件: 會計教學服務網 www.careerjust.com.tw
下載(PowerPoint /教師手冊 /題庫 /講義)
審計新論(全一冊) 八版一、設計課程結構
y 第一部分介紹審計專業及審計學理論之核心觀念,使學生熟悉審計決策之邏輯推理、舉證法則。其次引導其熟悉主要作業流程、
建立系統觀念,俾理解內部控制原理,進而對風險控管與審計規
劃均能掌握重點。最後解說查核程序,以利進入第二部分之學習。
y 第二部分循審計工作自然進展之順序,將第一部分之原理應用於各項查核工作,並將我國審計準則公報之精華融入其中。第十四
章起探討進階專題及審計專業與理論之最新發展,提供更大之教
學彈性。
二、因應學考用合一之趨勢,調整內容比重
y 各章篇幅配置比重符合學理上之重要性及重大考試配分比重之標準,並力求簡明,以利教學。
y 第二部分各章為交易循環之查核詳解,以第一部分之原理應用為基礎,深入探討考試及就業應用可能遭遇之重大要項。
y 第二章探討審計驗證原理,建立最完整之理論與應用架構,使學生理解國外教科書各家差異之根源,去除偏而不全之病;第三章
內部控制原理,針對 COSO及 ISA修訂重點,就最抽象難解之學理及公報作最詳盡易解之說明;第四章就 ISA及我國新公報深入淺出地解析風險評估及審計規劃之方法;第五章總結前各章原理,
具體解析查核程序,承先啟後,以利學習第六章起之審計流程。
三、加強我國審計準則公報之解析
y 針對公報中較重要但深奧複雜之部分,加強解說及歸納統整;將已頒布之公報充分融入各章節,較細節之規定擇要列入附錄;就
ISA公報我國正進行修訂之新公報,擇要納入課文,以因應未來趨勢。
四、提供授課教師實習個案教材
y 此教材係模擬實務狀況而編寫,分成十二個單元,讓學生練習編製查核工作底稿,並從中體驗財務報表簽證之實務運作,不僅可
作為教學觀摩評鑑的教材,亦有助於學生將來就業學以致用。
中級會計學新論(下冊) 八版 y 本書特色一、參酌國際財務報導準則正體中文版(2013年)編修全書內容,並
配合 IFRS9延後適用,修改投資相關章節之內容與說明。二、持續更新「IFRS資訊觀測站」內容,簡述至目前為止已發布但未
收納在 2013年版之國際財務報導準則以及目前正在進行之草案發展狀況。
三、本書係包含習題解答在內二合一之學習利器(解答不另收費),
習題解答全面依國際財務報導準則作答,且提供解題示範,詳細
剖析解題要領及步驟,使初學者能建立正確有效之思維習性,培
養解題實力。
四、本書另有教師手冊作為輔助教學之用,教師手冊內含豐富題庫,
可作為考試出題之參考。另有講義及投影片等輔助教材,有助於
提升教學效果。
yy 目錄
審定:幸世間 台灣大學資深名師作者:李宗黎 正業聯合會計師事務所所長 台灣大學會計系兼任講師
前會計師公會全國聯合會常務理事 暨會計師專業教育委員會主任委員
林蕙真 台灣大學會計系兼任副教授 財團法人台灣會計教育基金會執行長
適用課程:審計學
年份:2014 規格:1009 頁 /單色 /平裝 定價:960元
ISBN-13:9789867473714 ISBN-10:986747371X
教學配件: 會計教學服務網 www.careerjust.com.tw
下載(PowerPoint /教師手冊 /題庫 /講義)
第 13 章 潛在普通股與每股盈餘第 14 章 證券投資及其他長期投資第 15 章 衍生性商品之投資與避險第 16 章 收入之認列第 17 章 所得稅會計處理
第 18 章 退休金會計處理第 19 章 租賃會計處理第 20 章 會計變動與錯誤更正第 21 章 現金流量表第22章 財務報表分析
39
會計 A
CCOUNTIN
G
作者:Timothy J. Louwers, James Madison University Robert J. Ramsay, University of Kentucky David H. Sinason, Northern Illinois University Jerry R. Strawser, Texas A&M University Jay C. Thibodeau, Bentley University
適用課程:審計學
年份:2015 規格:876頁 /雙色 /平裝 定價:1240元
ISBN-13:9781259255632 ISBN-10:1259255638
教學配件: 教學資源光碟(PowerPoint /習題解答 /
題庫)
AUDITING AND ASSURANCE SERVICES 6/e
y Features1. This edition now includes substantial coverage of sustainability assurance and
reporting. The topic is now featured in Chapter 1, Module A, and Module D and includes example sustainability reports for UPS and Starbucks.
2. All chapters and modules have been revised to incorporate professional standards adopted through August 2013.
y ContentsPART I: THE CONTEMPORARY
AUDITING ENVIRONMENTCh 1 Auditing and Assurance
ServicesCh 2 Professional StandardsPART II: THE FINANCIAL STATEMENT
AUDITCh 3 Engagement PlanningCh 4 Management Fraud and Audit
RiskCh 5 Risk Assessment: Internal
Control EvaluationCh 6 Employee Fraud and the
Audit of CashCh 7 Revenue and Collection CycleCh 8 Acquisition and Expenditure
CycleCh 9 Production Cycle
Ch 10 Finance and Investment CycleCh 11 Completing the AuditCh 12 Reports on Audited Financial
StatementsPART III: STAND-ALONE MODULESModule A : Other Public Accounting
ServicesModule B : Professional EthicsModule C : Legal LiabilityModule D : Internal Audits,
Governmental Audits, and Fraud Examinations
Module E : Overview of SamplingModule F : Attributes SamplingModule G : Variables SamplingModule H : Auditing and Information
Technology
ACCOUNTING INFORMATION SYSTEMS 13/e
y ContentsPART I: CONCEPTUAL
FOUNDATIONS OF ACCOUNTING INFORMATION SYSTEMS
Ch 1 Accounting Information Systems: An Overview
Ch 2 Overview of Transaction Processing and Enterprise Resource Planning Systems
Ch 3 Systems Documentation Techniques
Ch 4 Relational DatabasesPART II: CONTROL AND AUDIT
OF ACCOUNTING INFORMATION SYSTEMS
Ch 5 Computer FraudCh 6 Computer Fraud and Abuse
TechniquesCh 7 Control and Accounting
Information SystemsCh 8 Controls for Information
SecurityCh 9 Confidentiality and Privacy
ControlsCh 10 Processing Integrity
Availability ControlsCh 11 Auditing Computer-Based
Information SystemsPART III: ACCOUNTING
INFORMATION SYSTEMS APPLICATIONS
Ch 12 The Revenue Cycle: Sales to Cash Collections
Ch 13 The Expenditure Cycle: Purchasing to Cash Disbursements
Ch 14 The Production CycleCh 15 The Human Resources
Management and Payroll Cycle
Ch 16 General Ledger and Reporting System
PART IV: THE REA DATA MODELCh 17 Database Design Using the
REA Data ModelCh 18 Implementing an REA
Data Model in a Relational Database
Ch 19 Special Topics in REA Modeling
PART V: THE SYSTEMS DEVELOPMENT PROCESS
Ch 20 Introduction to Systems Development; Systems Analysis
Ch 21 AIS Development StrategiesCh 22 Systems Design,
Implementation, and Operation
作者:Marshall B. Romney, Brigham Young University Paul John Steinbart, Arizona State University
適用課程:會計資訊系統
年份:2015 規格:734頁 /彩色 /平裝 定價:1340元
ISBN-13:9781292060521 ISBN-10:1292060522
教學配件: 教學資源光碟(PowerPoint /教師手冊 /
題庫 /習題解答)
2015華泰文化圖書目錄 www.hwatai.com.tw
會計 A
CCOUNTIN
G
40
作者:Ronald W. Hilton, Cornell University David E. Platt, University of Texas, Austin
適用課程:管理會計
年份:2014 規格:809頁 /彩色 /平裝 定價:1280元
ISBN-13:9781259073649 ISBN-10:1259073645
教學配件: 教學資源光碟(PowerPoint /教師手冊 /
題庫 /習題解答)
MANAGERIAL ACCOUNTING Creating Value in a Dynamic Business Environment 10/e
y Contents
COST ACCOUNTINGA Managerial Emphasis 15/e
y Contents
Ch 1 The Changing Role of Managerial Accounting in a Dynamic Business Environment
Ch 2 Basic Cost Management Concepts
Ch 3 Product Costing and Cost Accumulation in a Batch Production Environment
Ch 4 Process Costing and Hybrid Product-Costing Systems
Ch 5 Activity-Based Costing and Management
Ch 6 Activity Analysis, Cost Behavior, and Cost Estimation
Appendix: Least-Squares Regression Using Microsoft Excel
Ch 7 Cost-Volume-Profit AnalysisAppendix: Effect of Income TaxesCh 8 Variable Costing and
the Costs of Quality and Sustainability
Ch 9 Financial Planning and Analysis: The Master Budget
Ch 10 Standard Costing and Analysis of Direct Costs
Appendix: Use of Standard Costs for Product Costing
Ch 11 Flexible Budgeting and Analysis of Overhead Costs
Appendix A: Standard Costs and Product Costing
Appendix B: Sales VariancesCh 12 Responsibility Accounting,
Operational Performance Measures, and the Balanced Scorecard
Ch 13 Investment Centers and Transfer Pricing
Ch 14 Decision Making: Relevant Costs and Benefits
Appendix: Linear ProgrammingCh 15 Target Costing and Cost
Analysis for Pricing Decisions
Ch 16 Capital Expenditure Decisions
Appendix A: Future Value and Present Value Tables
Appendix B: Impact of InflationCh 17 Allocation of Support
Activity Costs and Joint Costs
Appendix: Reciprocal-Services Method
Ch 1 The Manager and Management Accounting
Ch 2 An Introduction to Cost Terms and Purposes
Ch 3 Cost-Volume-Profit AnalysisCh 4 Job CostingCh 5 Activity-Based Costing and
Activity-Based ManagementCh 6 Master Budget and
Responsibility AccountingCh 7 Flexible Budgets, Direct-Cost
Variances, and Management Control
Ch 8 Flexible Budgets, Overhead Cost Variances, and Management Control
Ch 9 Inventory Costing and Capacity Analysis
Ch 10 Determining How Costs Behave
Ch 11 Decision Making and Relevant Information
Ch 12 Strategy, Balanced Scorecard, and Strategic Profitability Analysis
Ch 13 Pricing Decisions and Cost Management
Ch 14 Cost Allocation, Customer- Profitability Analysis, and Sales-Variance Analysis
Ch 15 Allocation of Support-Department Costs, Common Costs, and Revenues
Ch 16 Cost Allocation: Joint Products and Byproducts
Ch 17 Process CostingCh 18 Spoilage, Rework, and ScrapCh 19 Balanced Scorecard: Quality and TimeCh 20 Inventory Management,
Just-in-Time, and Simplified Costing Methods
Ch 21 Capital Budgeting and Cost Analysis
Ch 22 Management Control Systems, Transfer Pricing, and Multinational Considerations
Ch 23 Performance Measurement, Compensation, and
Multinational Considerations
作者:Charles T. Horngren, Stanford University Srikant M. Datar, Harvard University Madhav V. Rajan, Stanford University
適用課程:成本會計、成本與管理會計
年份:2015 規格:960頁 /彩色 /平裝 定價:1350元
ISBN-13:9781292018225 ISBN-10:1292018224
教學配件: 教學資源光碟(PowerPoint /教師手冊 /
題庫 /習題解答)