西方会计学原理PDF电子书下载

CHAPTER 1 CHARACTERISTICS AND BASIC PRINCIPLES OF ACCOUNTING 1

1.1 Accounting：An Information System 1

Contents 1

1.2 Generally Accepted Accounting Principles 2

1.3 Assets，Liabilities，and Owner’s Equity 2

1.4 Basic Accounting Equation 3

Exercises 9

Keys 12

2.2 The Account 15

CHPATER 2 THE ACCOUNTING CYCLE 15

2.1 Introduction 15

2.3 Debits and Credits 16

2.4 The Ledger 21

2.5 The Chart of Accounts 22

2.6 The Trial Balance 22

2.7 Journalizing and Posting Procedures 24

Exercises 30

Keys 39

CHAPTER 3 ADJUSTING AND CLOSING 46

3.1 Adjusting 46

3.2 Closing 55

Exercises 62

Keys 73

CHAPTER 4 SPECIAL JOURNALS 82

4.1 Introduction 82

4.2 Sales Journal 83

4.3 Special Ledgers(Subsidiary Ledgers) 84

4.4 Sales Returns 87

4.5 Type of Ledger Account Forms 88

4.6 Trade Discounts 89

4.7 Purchases Journal 90

4.8 Subsidiary Accounts Payable Ledger 92

4.9 Return of Merchandise 94

4.10 Cash Receipts Journal 95

4.11 Cash Disbursements Journal 98

4.13 Combination Cash Journal 100

4.12 Discounts 100

Exercises 102

Keys 108

CHAPTER 5 CASH 114

5.1 Cash and Its Internal Control 114

5.2 Petty Cash 116

5.3 Bank Reconciliation Statement 118

Exercises 121

Keys 124

CHAPTER 6 TRADE RECEIVABLE AND PAYABLE 126

6.1 Accounts Receivable 126

6.2 Accounts Payable 128

6.3 Notes Receivable and Notes Payable 128

Exercises 132

Keys 138

CHAPTER 7 THE CORPORATION 143

7.1 Characteristics of The Corporation 143

7.2 Corporate Terminology 143

7.3 Common Stock 144

7.4 Preferred Stock 145

7.5 Issuance of Stock 146

7.6 Equity Accounting for The Corporation 148

7.7 Book Value 150

7.8 Earnings Per Share 151

7.9 Bond Characteristics 151

7.10 Funding by Stock Versus Funding by Bonds 152

Exercises 154

Keys 160

8.1 Financial Statements 166

CHAPTER 8 FINANCIAL STATEMENTS 166

8.2 Preparation of Financial Statements 169

8.3 Financial Statements for Corporations 176

Exercises 181

Keys 185

EXAMINATION 191

Keys 199

APPENDIX 205

An English-Chinese Glossary of Accounting 205