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Unit One Introduction to Accounting 1

1.1 Definition of Accounting 3

1.2 Users and Classifications of Accounting 3

1.3 Accounting Assumptions and Principles 4

1.4 Accounting Elements ＆ Accounting Equation 6

1.5 Recording Business Transactions:Double-Entry System 10

Exercises 12

Unit Two Forms of Business Ownership 15

2.1 Sole Propietorships 16

2.2 Partnerships 17

2.3 Corporations 18

2.4 Sole Proprietorship and Partnership Accounting 19

2.5 Accounting for Stock Transactions and Dividends 20

Exercises 23

Unit Three Financial Statements 26

3.1 Definition 28

3.2 Purpose of Financial Statements by Business Entities 28

3.3 Balance Sheet 29

3.4 Income Statement 30

3.5 Retained Earnings Statement 32

3.6 Cash Flow Statement 32

3.7 Relationship of Financial Statements 34

Exercises 35

Unit Four Accounting Cycle 39

4.1 Journals ＆ Ledgers 40

4.2 Trial Balance 44

4.3 Adjusting Entries 45

4.4 Closing Entries 51

4.5 Adiusted Trial Balance 52

Exercises 52

Unit Five Current Assets 57

5.1 Cash and Cash Equivalents 59

5.2 Accounts Receivable 61

5.3 Inventory 65

Exercises 69

Unit Six Non-Current Assets 72

6.1 Long-term Investment 74

6.2 Fixed Assets 78

6.3 Intangible Assets 84

Exercises 87

Unit Seven Current Liabilities 91

7.1 Conceptual Overview of Liabilities 91

7.2 Definition and Classification of Current Liabilities 92

7.3 Accounting for Determinable Current Liabilities 93

7.4 Accounting for Current Liabilities Dependant on Operating Results 100

7.5 Accounting for Contingent Liabilities 103

Exercises 105

Unit Eight Non-Current Liabilities 109

8.1 Definition of Non-Current Liabilities 110

8.2 Time Value of Money 110

8.3 Bonds Payable 116

Exercises 126

Unit Nine Owners'Equity 131

9.1 Shareholders'Rights and Privileges 132

9.2 Accounting for Stock Issues 133

9.3 Treasury Stock 136

9.4 Retained Earnings 138

Exercises 141

Unit Ten Financial Statement Analysis 144

10.1 Horizontal Analysis 145

10.2 Vertical Analysis 146

10.3 Ration Analysis 146

Exercises 149

Solution of Exercises 151

Appendix Causes of International Differences 164

REFERENCES 185