Part Ⅰ Financial Accounting 1
Chapter 1 Financial Accounting Conceptual Framework 2
1.1 The Purpose of Accounting and Financial Reporting 3
1.2 Accounting Basis and Accounting Assumptions 8
1.3 Financial Accounting Principles and Measurement Bases 12
1.4 Qualitative Characteristics of Accounting Information 18
Chapter 2 Accounting for Assets （Ⅰ ） 28
2.1 Cash and Internal Control over Cash Transactions 29
2.2 Accounts Receivable and Notes Receivable 43
2.3 Inventories 53
Chapter 3 Accounting for Assets （Ⅱ） 66
3.1 Plant and Equipment 67
3.2 Accounting for Intangibles 74
3.3 Investments 82
Chapter 4 Liabilities 92
4.1 Current Liabilities 92
4.2 Long-Term Liabilities 100
Chapter 5 Owners’ Equity 125
5.1 Income， Expenses and Profits 125
5.2 Owners’ Equity 136
Chapter 6 Financial Reports 149
6.1 Financial Statements 149
6.2 Notes and Other Information 158
PartⅡ Cost and Management Accounting 162
Chapter 7 Calculation and Management of the Cost 163
7.1 Full Costing 164
7.2 Deriving Full Costs 164
7.3 Activity-Based Costing 170
7.4 Cost and Pricing 174
Chapter 8 The Behavior of Costs and Decision 179
8.1 The Relevant Costs 179
8.2 The Behavior of Costs 182
8.3 Cost-Volume-Profit Analysis 186
8.4 Marginal Analysis and Decision 191
Chapter 9 Budgeting and Budgetary Control 199
9.1 Budgets and Plans 199
9.2 The Budget-Setting Process 204
9.3 Variance and Budgetary Control 207
Part Ⅲ Corporate Finance 218
Chapter 10 Financial Operations 219
10.1 Financial Instruments and Markets 220
10.2 The Financing Decision 228
10.3 The Investment Decision 236
Chapter 11 Evaluating Financial Performance 245
11.1 The Cash Flow Cycle 246
11.2 Financial Statements and the Value Problem 247
11.3 The Levers of Financial Performance 249
11.4 Ratio Analysis 260
Part Ⅳ Auditing 266
Chapter 12 Auditing Principles 267
12.1 Auditing Basis and Auditing Objectives 267
12.2 Materiality and Auditing Risk 271
12.3 Auditing Evidence and Auditing Sampling 277
Chapter 13 Audit Working Papers and Auditing Reports 292
13.1 Auditing Working Papers 293
13.2 Auditing Reports 302
Chapter 14 Other Assurance Engagements and Quality Control 316
14.1 Other Assurance Engagements 317
14.2 Quality Control 323
Main References 328