Chapter 1 The Role of Accounting 1
Section A An Introduction to Accounting 1
Section B The Framework of Accounting 10
Chapter 2 The Basic Structure of Financial Accounting 23
Section A Elements of Financial Accounting 23
Section B Accounting System 35
Chapter 3 Cash,Receivables and Temporary Investment 49
Section A Cash 49
Section B Receivables and Temporary Investment 61
Chapter 4 Inventory 76
Section A Introducing Inventories 76
Section B Determining Inventory Costs 87
Chapter 5 Analysis on Assets 100
Section A Plant Assets 100
Section B Natural Resources and Intangible Assets 112
Chapter 6 Analysis on Liabilities 125
Section A Current Liabilities and Contingent Liabilities 125
Section B Long-term Liabilities 136
Chapter 7 Accounting for Changing Prices 152
Section A Accounting for Changes in Prices 152
Section B Accounting for Foreign Currency Transactions and Translation 167
Chapter 8 Consolidation Accounting 183
Section A Consolidation and Nonconsolidation 183
Section B Methods of Consolidations 194
Chapter 9 Financial Reporting and Analysis 209
Section A Illustrations of Financial Reportings and Analysis 209
Section B Major Approaches to Financial Analysis 225
后记 241