CHAPTER 1 BRIEF INTRODUCTION OF ACCOUNTING 1
1.1 ACCOUNTING 1
1.2 TYPES OF ACCOUNTING 2
1.3 ACCOUNTING EQUATION 2
READING MATERIAL:NATURE OF A BUSINESS 6
CHAPTER 2 ACCOUNTING CONCEPTS AND PRINCIPLES 9
2.1 THE PURPOSE OF ACCOUNTING CONCEPTS AND PRINCIPLES 9
2.2 ACCOUNTING CONCEPTS 10
2.3 GENERAL ACCOUNTING PRINCIPLES 12
2.4 RELEVENT KNOWLEDGE 14
READING MATERIAL:GENERALLY ACCEPTED ACCOUNTING PRINCIPLES(GAAP) 17
CHAPTER 3 ACCOUNTING CYCLE 20
3.1 DEFINITION OF ACCOUNTING CYCLE 20
3.2 ACCOUNT 20
3.3 THE JOURNALS 21
3.4 ADJUSTING ENTRIES 25
3.5 TRIAL BALANCE 26
READING MATERIAL:BUSINESS ETHICS 29
CHAPTER 4 FINANCIAL STATEMENTS 31
4.1 THE BALANCE SHEET 31
4.2 THE INCOME STATEMENT 33
4.3 THE STATEMENT OF CASH FLOWS 34
READING MATERIAL:COMPUTERIZED ACCOUNTING SYSTEMS 37
CHAPTER 5 CURRENT ASSETS 40
5.1 CASH AND TEMPORARY INVESTMENT 40
5.2 RECEIVABLES 42
5.3 INVENTORIES 45
READING MATERIAL:THE VOUCHER SYSTEM 54
CHAPTER 6 NON-CURRENT ASSETS 58
6.1 TANGIBLE ASSETS AND THEIR DEPRECIATION 58
6.2 INTANGIBLE ASSETS 62
6.3 LONG-TERM INVESTMENT 65
READING MATERIAL:NATURAL RESOURCES AND THEIR DEPLETION 70
CHAPTER 7 LIABILITIES 72
7.1 CURRENT LIABILITIES 72
7.2 LONG-TERM LIABILITIES 74
READING MATERIAL:ACCOUNTING FOR INCOME TAXES 79
CHAPTER 8 OWNER'S EQUITY——CORPORATION 82
8.1 ABRIEF INTRODUCTION OF CORPORATION 82
8.2 ACCOUNTING FOR STOCKHOLDERS'EQUITY 83
8.3 ACCOUNTING FOR STOCK ISSUANCE 86
8.4 RETAINED EARNINGS 88
READING MATERIAL:STOCK OPTIONS 91
CHAPTER 9 FINANCIAL STATEMENT ANALYSIS 93
9.1 OBJECTIVES OF FINANCIAL STATEMENT ANALYSIS 93
9.2 TREND ANALYSIS 94
9.3 COMMON-SIZE ANALYSIS 95
9.4 RATIO ANALYSIS 97
9.5 COMPLICATED FINANCIAL ANALYZING 103
READING MATERIAL:LIMITATIONS OF FINANCIAL ANALYSIS:THE COMPLEXITY OF BUSINESS DECISIONS 107
CHAPTER 10 ACCOUNTING IN THE 21st CENTURY 108
10.1 WEB TRUST 108
10.2 INFORMATION SYSTEMS AUDITING 110
课文译文 116
第一章 会计概述 116
第二章 会计假设与会计原则 118
第三章 会计循环 122
第四章 财务报表 126
第五章 流动资产 128
第六章 非流动资产 133
第七章 负债 141
第八章 业主权益——公司 145
第九章 财务报表分析 152
第十章 21世纪的会计 162
EXERCISES 168
主要参考文献 188