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Chapter One The Introduction ofAccounting
1.1 Introduction
1.2 The Users of Accounting Information
1.2.1 External Information Users
1.2.2 Internal Information Users
1.3 The Accounting Process
1.4 Basic Accounting Principles
1.4.1 Accrual Principle
1.4.2 Conservatism Principle
1.4.3 Consistency Principle
1.4.4 Cost Principle
1.4.5 Economic Entity Principle
1.4.6 Full Disclosure Principle
1.4.7 Going Concern Principle
1.4.8 Matching Principle
1.4.9 Materiality Principle
1.4.10 Monetary Unit Principle
1.4.11 Reliability Principle
1.4.12 Revenue Recognition Principle
1.4.13 Time Period Principle
1.5 Finan Statements
1.5.1 Balance Sheet
1.5.2 Income Statement
1.5.3 CashFlow Statement
1.5.4 The Statement of Changes in Equity
Words and Expressions
Notes
Supplementary Reading
Chapter Two Accounting Equation and Double EntryAccounting
2.1 lntmductinn
2.2 Accounting Equation
. Double Entry Accounting
..1 Debits and Credits in Common Accounting Transactions
..2 Examples of Double Entry Accounting
Words and Expressions
Notes
Supplementary Reading
Chapter Three Accounting Cycle
3.1 Introduction
3.2 Identify Transactions or Events to Be Recorded
3.3 JournalizeTransactions and Events
3.4 Posting from Journal to Ledger
3.5 Prepare Unadjusted Trial Balance
3.6 Journalize andPost Adjusting Journal Entries
3.7 Prepare Adjusted Trial Balance
3.8 Prepare Finan Statements
3.9 Journalize and Post Closing Entries
3.10 Prepare Post-closing Trial Balance
Words and Expressions
Notes
Supplementary Reading
Chapter Four Current Assets
4.1 Introduction
4.2 Cash and Cash Equivalent
4.3 Receivable
4.3.1 Accounts Receivable
4.3.2 Notes Receivable
4.4 Allowance Method
4.5 Inventory
4.5.1 Periodic Inventory System
4.5.2 Perpetual Inventory System
4.5.3 Inventory Measurement
Words and Expressions
Notes
Supplementary Reading
Chapter Five Non-current Assets
5.1 Introduction
5.2 Plant Assets
5.2.1 Measuring the Cost of Long-term Assets
5.2.2 Depreciation
5.. Changing the Salvage Value of Depreciable Assets
5.3 Intangible Assets
5.3.1 Goodwill
5.3.2 Patent
5.3.3 Trademark and Trade Name
5.3.4 Franchise
5.3.5 Copyrit Words and Expressions
Notes
Supplementary Reading
Chapter Six Liabilities
6.1 Introduction
6.2 Current Liabilities
6.2.1 Accounts Payable
6.2.2 Notes Payable
6.. Accrued Expenses
6.2.4 Unearned Revenue
6.2.5 The Current portion of Long-term Debt
6.2.6 Contingent Liabilities
6.3 Long-term Liabilities
6.3.1 Accrued Interest
6.3.2 Bonds Issued at Par with No Accrued Interest
6.3.3 Bonds Issued at Par with Accrued Interest
Words and Expressions
Notes
Supplementary Reading
Chapter Seven Owners Equity
7.1 Introduetion
7.2 Stock
7.2.1 Common Stock
7.2.2 Preferred Stock
7.3 Shareholders Equity
7.3.1 Paid-in Capital
7.3.2 Retained Earnings
7.4 Dividends
7.4.1 Cash Dividends
7.4.2 Stock Dividends
7.4.3 Stock Split
Words and Expressions
Notes I
Supplementary Reading
Chapter Eight Finan Statements
8.1 Introduction
8.2 Balance Sheet
8.3 Income Statement
8.3.1 TheMultiple-step Income Statement
8.3.2 The Single-step Income Statement
8.4 Cash flow Statement
8.4.1 Definition of Cash
8.4.2 Classificatioxl of Cash Flows
8.4.3 Basic Approach to Preparation
Words and Expressions
Notes
Supplementary Reading
Chapter Nine Analysis of Finan Statements
9.1 Introduction
9.2 Four Widely Used Analytical Techniques
9.2.1 Dollar and Percentage Changes
9.2.2 Trend Percentages
9.. Component Percentages
9.2.4 Ratios
9.3 Limitations of Finan Ratio Analysis
Words and Expressions
Notes
Supplementary Reading
参考文献