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1、www.GetPedia.com*Morethan150,000articlesinthesearchdatabase*LearnhowalmosteverythingworksAccountingDemystified..........................10288$$$FM08-29-0308:30:20PSThispageintentionallyleftblank..........................10288$$$FM08-29-0308:30:21PSAccountingDemystifiedJeffryR.Haber,Ph.D.,CPAAmericanM
2、anagementAssociationNewYork•Atlanta•Brussels•Chicago•MexicoCity•SanFranciscoShanghai•Tokyo•Toronto•Washington,D.C...........................10288$$$FM08-29-0308:30:22PSSpecialdiscountsonbulkquantitiesofAMACOMbooksareavailabletocorporations,professionalassociations,andotherorganizations.Fordetails,c
3、ontactSpecialSalesDepartment,AMACOM,adivisionofAmericanManagementAssociation,1601Broadway,NewYork,NY10019.Tel.:212-903-8316.Fax:212-903-8083.Website:www.amacombooks.orgThispublicationisdesignedtoprovideaccurateandauthoritativeinformationinregardtothesubjectmattercovered.Itissoldwiththeunderstanding
4、thatthepublisherisnotengagedinrenderinglegal,accounting,orotherprofessionalservice.Iflegaladviceorotherexpertassistanceisrequired,theservicesofacompetentprofessionalpersonshouldbesought.LibraryofCongressCataloging-in-PublicationDataHaber,JeffryR.,1960Accountingdemystified/JeffryR.Haber.p.cm.ISBN0-81
5、44-0790-01.Accounting.I.Title.HF5635.H1122004657dc2220030172652004JeffryR.HaberAllrightsreserved.PrintedintheUnitedStatesofAmerica.Thispublicationmaynotbereproduced,storedinaretrievalsystem,ortransmittedinwholeorinpart,inanyformorbyanymeans,electronic,mechanical,photocopying,recording,orotherwise,
6、withoutthepriorwrittenpermissionofAMACOM,adivisionofAmericanManagementAssociation,1601Broadway,NewYork,NY10019.Printingnumber10987654321..........................10288$$$FM08-29-0308:30:22PSContentsAcknowledgments..........................ixChapter1Introduction..................1Chapter2FinancialSt
7、atements............4IncomeStatement................5StatementofRetainedEarnings........7BalanceSheet..................8Summary.....................12Chapter3TheAccountingProcess..........13Journalize......