封面

扉页

版权页

前言

Contents

Chapter 1 Introduction to Accounting

1.1 The Development of Accounting

1.2 What is Accounting

1.3 Types of Accounting Information

1.4 Users of Accounting Information

1.5 Assumptions of Financial Accounting

1.6 Qualitative Characteristics of Accounting Information

Exercises

Special Words and Terms

Chapter 2 Double Entry Accounting

2.1 Accounts

2.2 The Accounting Equation

2.3 The T-account

Exercises

Special Words and Terms

Chapter 3 Accounting Cycle

3.1 Journals and Ledgers

3.2 Posting Journal Entries to the Ledger Accounts

3.3 The Trial Balance

3.4 Adjusting Entries

Exercises

Special Words and Terms

Chapter 4 Financial Statement

4.1 The Balance Sheet

4.2 The Income Statement

4.3 The Statement of Cash Flow

4.4 Relationships Among the Three Financial Statements

Exercises

Special Words and Terms

Chapter 5 Accounting Information Systems

5.1 Features of an Effective Accounting Information System

5.2 Components of a Computerized Accounting System

5.3 The Three Stages of Data Processing — A Comparison ofComputerized and Manual Accounting System

Exercises

Special Words and Terms

Chapter 6 Current Assets

6.1 Cash and Its Control

6.2 Bank Reconciliation

6.3 Receivable

6.4 Inventory

6.5 Short-term Investment

Exercises

Special Words and Terms

Chapter 7 Plant Assets

7.1 Plant Assets

7.2 Depreciation of Plant Assets

7.3 Intangible Assests

Exercises

Special Words and Terms

Chapter 8 Liabilities

8.1 Current Liabilities

8.2 Non-current Liabilities

Exercises

Special Words and Terms

Chapter 9 Owner’sEquity—FormsofBusinessOrganization

9.1 Sole Proprietorship

9.2 Partnership

9.3 Corporations

Exercises

Special Words and Terms

Appendixes

Appendix 1 Reading

Appendix 2 Index of Accounting Standards for BusinessEnterprises

Appendix 3 Special Words and Terms

References