会计学原理 原书第21版 英文版PDF电子书下载

1 Accounting in Business 2

Importance of Accounting 3

Fundamentals of Accounting 6

Transaction Analysis and the Accounting Equation 13

Financial Statements 18

2 Analyzing and Recording Transactions 36

Analyzing and Recording Process 37

Analyzing and Processing Transactions 41

Trial Balance 52

3 Adjusting Accounts and Preparing Financial Statements 70

Timing and Reporting 71

Adjusting Accounts 73

Preparing Financial Statements 83

4 Completing the Accounting Cycle 100

Work Sheet as a Tool 101

Closing Process 105

Accounting Cycle 109

Classified Balance Sheet 110

5 Accounting for Merchandising Operations 126

Merchandising Activities 127

Accounting for Merchandise Purchases 129

Accounting for Merchandise Sales 134

Completing the Accounting Cycle 136

Financial Statement Formats 139

6 Inventories and Cost of Sales 160

Inventory Basics 161

Inventory Costing under a Perpetual System 162

Valuing Inventory at LCM and the Effects of Inventory Errors 170

7 Accounting Information Systems 192

Fundamental System Principles 193

Special Journals in Accounting 194

Technology-Based Accounting Systems 205

8 Cash and Internal Controls 218

Internal Control 219

Control of Cash 224

Banking Activities as Controls 230

9 Accounting for Receivables 246

Accounts Receivable 247

Notes Receivable 256

Disposal of Receivables 260

10 Plant Assets,Natural Resources,and Intangibles 272

SECTION 1—PLANT ASSETS 273

Cost Determination 274

Depreciation 276

Additional Expenditures 283

Disposals of Plant Assets 284

SECTION 2—NATURAL RESOURCES 286

SECTION 3—INTANGIBLE ASSETS 287

11 Current Liabilities and Payroll Accounting 302

Characteristics of Liabilities 303

Known Liabilities 305

Estimated Liabilities 312

Contingent Liabilities 314

12 Long-Term Liabilities 326

Basics of Bonds 327

Bond Issuances 329

Bond Retirement 336

Long-Term Notes Payable 337

13 Investments and International Operations 352

Basics of Investments 353

Reporting of Noninfluential Investments 356

Reporting of Influential Investments 359

14 Accounting for Corporations 376

Corporate Form of Organization 377

Common Stock 381

Dividends 383

Preferred Stock 387

Treasury Stock 391

Reporting of Equity 393