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Part One:Financial Accounting 1

Chapter 1 Review of the Accounting Cycle 1

1-1 Recording Phase 3

1-2 Reporting Phase 7

Reading Material 12

Exercises 13

Chapter 2 Introduction to Financial Reports 15

2-1 Introduction 15

2-2 The Balance Sheet and Notes to the Financial Statements 16

2-3 The Income Statement 23

2-4 The Statement of Cash Flows 30

Reading Material 36

Exercises 38

Chapter 3 Accounting Elements 39

3-1 Assets,Liabilities and Equity 39

3-2 Revenue,Expenses and Profit 48

Reading Material 51

Exercises 56

Chapter 4 Accounting Theory 57

4-1 Introduction to Accounting Theory 57

4-2 Conceptual Framework 62

4-3 The Structure of an Accounting Theory 70

Reading Material 76

Exercises 77

Chapter 5 Financial Statement Analysis 79

5-1 Financial Ratio Analysis 79

5-2 Other Approaches 89

Reading Material 92

Exercises 95

Chapter 6 International Financial Accounting 97

6-1 The Internationalization of Accounting 97

6-2 Comparative Practices 101

6-3 Foreign Currency Translation 104

Reading Material 110

Exercises 114

Part Two:Managerial Accounting 117

Chapter 7 Introduction to Managerial Accounting 117

7-1 Overview 117

Reading Material 121

Exercises 126

Chapter 8 Cost Terms,System Design,and Cost Behavior 128

8-1 Cost Terms:Concepts and Classifications 128

8-2 Systems Design:Job-order Costing and Process Costing 133

8-3 Cost Behavior 137

Reading Material 142

Exercises 145

9-1 Cost-Volume-Profit Analysis 147

Chapter 9 Planning and Control 147

9-2 Budgeting:Profit Planning and Control System 152

9-3 Standard Costing and Performance Measures 159

9-4 Responsibility Accounting and Income Reporting 162

Reading Material 166

Exercises 171

Chapter 10 Using Accounting Information in Making Decisions 173

10-1 Decision-making:Relevant Costs and Benefits 173

10-2 Cost Analysis and Pricing Decisions 177

Reading Material 185

Exercises 189

Part Three:Auditing 191

Chapter 11 Introduction 191

Reading Material 194

Exercises 196

Chapter 12 Auditing Theory 197

Reading Material 201

Exercises 202

Chapter 13 Auditing Process 203

13-1 Client Acceptance,Continuance and Audit Planning 203

13-2 Internal Control and Assessing Control Risk 206

13-3 Compliance Test 210

13-4 Substantive Tests 214

Reading Material 218

Exercises 221

Chapter 14 Audit Program Applications 223

14-1 Revenue and Collection Cycle 224

14-2 Acquisition and Expenditure Cycle 230

14-3 Production Cycle 234

14-4 Financing and Investment Cycle 238

Reading Material 243

Exercises 248

Chapter 15 Audit Report 251

Reading Material 257

Exercises 260

Part Four:Corporate Finance 262

Chapter 16 Introduction to Finance 262

Reading Material 264

Exercises 266

Chapter 17 Value 268

17-1 Introduction to Present Value 268

17-2 The Calculation of Present Value 270

17-3 The Value of Common Stocks 272

Reading Material 274

Exercises 277

Chapter 18 Risk 279

18-1 Introduction to Risk,Return and the Opportunity Cost of Capital 279

18-2 Risk and Return 281

18-3 Capital Budgeting and Risk 285

18-4 Organizing Capital Expenditure and Evaluating Performance 290

Reading Material 292

Exercises 295

Chapter 19 Financing Decisions and Market Efficiency 297

19-1 Review of Market Efficiency 297

19-2 An Overview of Corporate Financing 299

Reading Material 301

Exercises 304

Chapter 20 Dividend Policy and Capital Structure 306

20-1 The Dividend Controversy 306

20-2 Does Debt Policy Matter? 309

20-3 How Much Should a Firm Borrow? 311

20-4 Interactions of Investment and Financing Decisions 316

Reading Material 320

Exercises 323

21-1 Corporate Liabilities and the Valuation of Options 324

Chapter 21 Options 324

21-2 Applications of Option Pricing Theory 325

Reading Material 328

Exercises 329

Chapter 22 Mergers and International Financing 331

22-1 Mergers 331

22-2 International Financing 334

Reading Material 336

Exercises 340

Chapter 23 Taxation 341

23-1 Tax System 341

23-2 Tax Administration 346

Reading Material 352

Exercises 353

Answers 355

References 367