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Chapter 1 Accounting and Business Organization 1

1.1　Types of Businesses 1

1.2　Types of Business Organizations 1

1.3　The Role of Accounting in Business 2

1.4　Profession of Accounting 2

1.5　Generally Accepted Accounting Principles 3

1.6　Accounting Equation 3

1.7　Financial Statements and Interrelationships among Them 4

参考译文 9

Chapter 2　Analyzing Transactions 14

2.1　Using Accounts to Record Transactions 14

2.2　Journal 16

2.3　Double-Entry Accounting System 17

2.4　Posting Journal Entries to Accounts 17

2.5　Trial Balance 17

参考译文 21

Chapter 3 Adjusting Process 26

3.1　Types of Accounts Requiring Adjustment 26

3.2　Adjusting Entries 27

3.3　Summary of the Adjusting Process 29

3.4　Adjusted Trial Balance 30

参考译文 32

Chapter 4 Closing Entries and Accounting Cycle 38

4.1　The Reasons for Closing the Accounts 38

4.2　Closing Steps and Closing Entries 39

4.3　Post-Closing Trial Balance 40

4.4　Accounting Cycle 40

参考译文 42

Chapter 5 Inventories 46

5.1　Inventory Cost Flow Assumptions 46

5.2　Perpetual Inventory System 47

5.3　Periodic Inventory System 49

5.4　Estimating Inventory Cost 51

参考译文 52

Chapter 6　Receivables 58

6.1　Classifications of Receivable 58

6.2　Uncollectible Receivable 58

6.3　Direct Write-off Method for Uncollectible Accounts 59

6.4　Allowance Method Uncollectible Accounts 59

6.5　Notes Receivable 60

参考译文 64

Chapter 7 Fixed Assets and Intangible Assets 68

7.1　Nature of Fixed Assets 68

7.2　Accounting for Depreciation 68

7.3　Disposal of Fixed Assets 70

7.4　Intangible Assets 72

参考译文 75

Chapter 8 Current Liabilities and Contingent Liabilities 81

8.1　Current Liabilities 81

8.2　Contingent Liabilities 83

参考译文 86

Chapter 9　Partnerships 90

9.1　Characteristics of a Partnership 90

9.2　Forming a Partnership 91

9.3　Dividing Income 92

9.4　Admitting a Partner 94

9.5　Withdrawal of a Partner 97

9.6　Liquidating Partnerships 97

参考译文 99

Chapter 10　Corporations 107

10.1　Characteristics of a Corporation 107

10.2　Advantages of the Corporate Form of Organization 107

10.3　Disadvantages of the Corporate Form of Organization 108

10.4　Formation of a Corporation 109

10.5　Characteristics and Classes of Stock 109

10.6　Issuing Stock 110

10.7　Cash Dividends 110

10.8　Stock Dividends 111

10.9　Stockholders'Equity Section in the Balance Sheet 112

10.10　Stock Splits 112

参考译文 115

Chapter 11　Bonds Payable 120

11.1　Characteristics of Bonds 120

11.2　Types of Bond 121

11.3　Tax advantage of bond financing 121

11.4　Bonds Issued at Face Amount 122

11.5　Bonds Issued at a Discount 123

11.6　Bonds Issued at a Premium 124

11.7　Bonds Sinking Funds 124

11.8　Bond Redemption 125

参考译文 126

Chapter 12 Financial Statements Analysis 131

12.1　Basic Analytical Procedures 131

12.2　Solvency Analysis 135

12.3　Profitability Analysis 136

参考译文 140

Chapter 13 Management Accounting Concepts 147

13.1　The Differences between Managerial and Financial Accounting 147

13.2　The Management Accountant in the Organization 149

13.3　Managerial Accounting in the Management Process 150

参考译文 154

Chapter 14 Cost Concepts and Classifications 159

14.1　General Cost Classifications 159

14.2　Product Costs versus Period Costs 161

参考译文 164

Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis 168

15.1　Cost Behavior 168

15.2　Cost-Volume-Profit Relationships 172

15.3　Break-Even Analysis 174

参考译文 176

Chapter 16 Budgeting 182

16.1　Objectives of Budgeting 182

16.2　Static Budget and Flexible Budget 183

16.3　Master Budget 185

参考译文 188

参考文献 193

教学课时建议 194