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CHAPTER 1 AN OVERVIEW OF ACCOUNTING 1

1-1 WHAT IS ACCOUNTING 1

1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING 4

1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 8

1-4 FORMS OF BUSINESS ORGANIZATIONS 16

Key Words,Phrases and Special Terms 18

CHAPTER 2 FINANCIAL STATEMENTS 22

2-1 THE BALANCE SHEET 22

2-2 ACCOUNTING EQUATION 30

2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION 31

2-4 THE INCOME STATEMENT 33

2-5 THE STATEMENT OF RETAINED EARNINGS 35

2-6 THE STATEMENT OF CASH FLOWS 36

2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS 37

Key Words,Phrases and Special Terms 39

CHAPTER 3 ACCOUNTING CYCLE 42

3-1 THE LEDGER 42

3-2 DOUBLE-ENTRY ACCOUNTING 45

3-3 THE JOURNAL 46

3-4 ADJUSTING ENTRIES 53

3-5 CLOSING ENTRIES AND THE CLOSING PROCESS 59

3-6 THE COMPLETE ACCOUNTING CYCLE 64

Key Words,Phrases and Special Terms 65

CHAPTER 4 CASH AND ACCOUNTS RECEIVABLE 68

4-1 CASH 68

4-2 ACCOUNTS RECEIVABLE 77

Key Words,Phrases and Special Terms 85

CHAPTER 5 MERCHANDISE INVENTORY 88

5-1 WHAT IS INVENTORY 88

5-2 ACQUIRING INVENTORY:WHAT COSTS TO CAPITALIZE 89

5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD 94

5-4 ERRORS IN THE INVENTORY COUNT 97

5-5 SELLING INVENTORY:WHICH COST FLOW ASSUMPTION 99

5-6 ENDING INVENTORY:APPLYING THE LOWER-OF-COST-OR-MARKET RULE 105

5-7 ESTIMATING INVENTORIES 106

Key Words,Phrases and Special Terms 108

CHAPTER 6 INVESTMENTS IN EQUITY SECURITIES 110

6-1 EQUITY SECURITIES CLASSIFIED AS CURRENT 110

6-2 TRADING AND AVAILABLE-FOR-SALE SECURITIES 111

6-3 LONG—TERM EQUITY INVESTMENTS 119

Key Words,Phrases and Special Terms 129

CHAPTER 7 PLANT ASSETS AND DEPRECIATION 131

7-1 MAJOR CATEGORIES OF PLANT ASSETS 131

7-2 ACQUISITION 132

7-3 COST ALLOCATION—DEPRECIATION 135

7-4 DISPOSAL 141

7-5 INTANGIBLE ASSETS 144

7-6 NATURAL RESOURCES 148

Key Words,Phrases and Special Terms 150

CHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIES 152

8-1 WHAT IS THE DEFINITION OF A CURRENT LIABILITY 152

8-2 DETERMINABLE CURRENT LIABILITIES 152

8-3 ESTIMATED LIABILITIES 158

8-4 CONTINGENCIES 158

8-5 COMMITMENTS 161

Key Words,Phrases and Special Terms 161

CHAPTER 9 LONG-TERM LIABILITIES 162

9-1 WHAT IS THE DEFINITION OF A LONG-TERM LIABILITY 162

9-2 LONG-TERM NOTES PAYABLE 162

9-3 BONDS PAYABLE 163

9-4 LEASES 171

Key Words,Phrases and Special Terms 173

CHAPTER 10 OWNER'S EQUITY—PARTNERSHIP 175

10-1 WHAT IS A PARTNERSHIP 175

10-2 SIGNIFICANT FEATURES OF A PARTNERSHIP 175

10-3 THE TYPES OF PARTNERSHIPS 177

10-4 ACCOUNTING PRACTICES IN PARTNERSHIPS 178

10-5 ALLOCATING PARTNERSHIP NET INCOME AMONG THE PARTNERS 182

10-6 ADMISSION OF A NEW PARTNER 187

10-7 LIQUIDATION OF A PARTNERSHIP 191

Key Words,Phrases and Special Terms 194

CHAPTER 11 OWNER'S EQUITY—CORPORATION 195

11-1 WHAT IS A CORPORATION 195

11-2 SIGNIFICANT FEATURES OF A CORPORATION 195

11-3 FORMATION OF A CORPORATION 197

11-4 ACCOUNTING FOR STOCKHOLDERS'EQUITY 200

11-5 ACCOUNTING FOR COMMON STOCK AND PREFERRED STOCK ISSUANCE 204

11-6 RETAINED EARNINGS 208

11-7 STOCK OPTIONS 213

Key Words,Phrases and Special Terms 214

CHAPTER 12 STATEMENT OF CASH FLOWS 216

12-1 A GENERAL DESCRIPTION OF THE STATEMENT OF CASH FLOWS 216

12-2 HOW THE STATEMENT OF CASH FLOWS CAN BE USED 222

12-3 DERIVING CASH FLOW FROM ACCRUAL FINANCIAL STATEMENTS 224

12-4 THE COMPLETE STATEMENT OF CASH FLOWS 233

Key Words,Phrases and Special Terms 236

CHAPTER 13 USING FINANCIAL STATEMENT INFORMATION 238

13-1 CONTROL AND PREDICTION 238

13-2 ANALYZING THE FINANCIAL STATEMENTS 240

13-3 ANALYZING FINANCIAL RATIOS 249

13-4 CASH FLOW ANALYSIS 252

Key Words,Phrases and Special Terms 254

CHAPTER 14 ACCOUNTING IN THE 21ST CENTURY 256

14-1 E—COMMERCE AND WEB—TRUST 256

14-2 INFORMATION SYSTEMS AUDITING 261

Key Words,Phrases and Special Terms 269

第一章 总论 271

第二章　财务报表 284

第三章　会计循环 297

第四章　现金和应收账款 315

第五章　商品存货 329

第六章　权益性证券投资 344

第七章 固定资产及其折旧 358

第八章 流动负债和或有事项 373

第九章　长期负债 381

第十章　业主权益——合伙企业 390

第十一章 业主权益——公司 405

第十二章　现金流量表 420

第十三章 财务报表信息的使用 436

第十四章　二十一世纪的会计 448