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出版说明
前言
Chapter 1 Accounting and Business Organization
1.1 Types of Businesses
1.2 Types of Business Organizations
1.3 The Role of Accounting in Business
1.4 Profession of Accounting
1.5 Generally Accepted Accounting Principles
1.6 Accounting Equation
1.7 Financial Statements and Interrelationships among Them
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Chapter 2 Analyzing Transactions
2.1 Using Accounts to Record Transactions
2.2 Journal
2.3 Double-Entry Accounting System
2.4 Posting Journal Entries to Accounts
2.5 Trial Balance
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Chapter 3 Adjusting Process
3.1 Types of Accounts Requiring Adjustment
3.2 Adjusting Entries
3.3 Summary of the Adjusting Process
3.4 Adjusted Trial Balance
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Chapter 4 Closing Entries and Accounting Cycle
4.1 The Reasons for Closing the Accounts
4.2 Closing Steps and Closing Entries
4.3 Post-Closing Trial Balance
4.4 Accounting Cycle
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Chapter 5 Inventories
5.1 Inventory Cost Flow Assumptions
5.2 Perpetual Inventory System
5.3 Periodic Inventory System
5.4 Estimating Inventory Cost
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Chapter 6 Receivables
6.1 Classifications of Receivables
6.2 Uncollectible Receivable
6.3 Direct Write-off Method for Uncollectible Accounts
6.4 Allowance Method for Uncollectible Accounts
6.5 Notes Receivable
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Chapter 7 Fixed Assets and Intangible Assets
7.1 Nature of Fixed Assets
7.2 Accounting for Depreciation
7.3 Disposal of Fixed Assets
7.4 Intangible Assets
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Chapter 8 Current Liabilities and Contingent Liabilities
8.1 The Current Liabilities
8.2 Contingent Liabilities
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Chapter 9 Partnerships
9.1 Characteristics of a Partnership
9.2 Forming a Partnership
9.3 Dividing Income
9.4 Admitting a Partner
9.5 Withdrawal of a Partner
9.6 Liquidating Partnerships
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Chapter 10 Corporations
10.1 Characteristics of a Corporation
10.2 Advantages of the Corporate Form of Organization
10.3 Disadvantages of the Corporate Form of Organization
10.4 Formation of a Corporation
10.5 Characteristics and Classes of Stock
10.6 Issuing Stock
10.7 Cash Dividends
10.8 Stock Dividends
10.9 Stockholders' Equity Section in the Balance Sheet
10.10 Stock Splits
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Chapter 11 Bonds Payable
11.1 Characteristics of Bonds
11.2 Types of Bond
11.3 Tax Advantage of Bond Financing
11.4 Bonds Issued at Face Amount
11.5 Bonds Issued at a Discount
11.6 Bonds Issued at a Premium
11.7 Bonds Sinking Funds
11.8 Bond Redemption
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Chapter 12 Financial Statements Analysis
12.1 Basic Analytical Procedures
12.2 Solvency Analysis
12.3 Profitability Analysis
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Chapter 13 Management Accounting Concepts
13.1 The Differences between Managerial and Financial Accounting
13.2 The Management Accountant in the Organization
13.3 Managerial Accounting in the Management Process
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Chapter 14 Cost Concepts and Classifications
14.1 General Cost Classifications
14.2 Product Costs versus Period Costs
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Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis
15.1 Cost Behavior
15.2 Cost-Volume-Profit Relationships
15.3 Break-Even Analysis
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Chapter 16 Budgeting
16.1 Objectives of Budgeting
16.2 Static Budget and Flexible Budget
16.3 Master Budget
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