财务会计入门（第4版）

List of figures
List of tables
Preface to the Fourth Edition
1 Introduction
1.1 Accounting functions
1.2 Accountants
1.3 Institutional context
1.4 Accounting theory
Self-assessment questions
Tutorial questions
Part I The accounting method
2 Value and profit
2.1 Value
2.2 Profit
2.3 Summary
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Tutorial questions
The balance sheet
3.1 The business entity
3.2 Types of asset
3.3 Valuation conventions
3.4 Asset valuation practice
3.5 Liabilities
3.6 Capital
3.7 Summary
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Tutorial questions
Revenues and expenses
4.1 Accounting periods
4.2 The accruals convention revenues
4.3 The accruals convention expenses
4.4 Debtors and bad debts
4.5 Profit measurement conventions
4.6 The accounting equation
4.7 Profit, drawings and cash
4.8 Summary
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Tutorial questions
5 Depreciation
5.1 The traditional concept
5.2 Methods of depredation
5.3 Practice
5.4 Practical problems
5.5 Replacement
5.6 Further considerations
5.7 Summary
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Tutorial questions
6 Stock
6.1 Profit measurement
6.2 The count
6.3 Valuation
6.4 Historical cost as an input value
6.5 Current replacement cost as an input value
6.6 Practice under historical cost accounting
6.7 Current value accounting
6.8 Long-term contracts
6.9 Sununary
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Tutorial questions
7 The ''Italian method''
7.1 History
7.2 Double entry: explanation and justification
7.3 The advantages of double entry
7.4 The trading account: gross profit
7.5 The rest of the profit and loss account
7.6 Stock, accruals and prepayments
7.7 Provisions
7.8 The balance sheet
7.9 Summary
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Tutorial questions
8 Accounting techniques
8.1 Books and ledgers
8.2 Control accounts
8.3 The trial balance
8.4 The journal
8.5 Incomplete records
8.6 Summary
Appendix 8.1: The audit trail in a computerized system
Appendix 8.2: An example of the wider uses of accounting information
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Tutorial questions
Part II Accounting for business entities
Partnerships
9.1 The partnership form
9.2 Taxation and disclosure
9.3 Accounting implications
9.4 Summary
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Tutorial questions
10 Companies: law, tax and finance
10.1 The need for capital
10.2 The corporate entity
10.3 Types of capital
10.4 The separation of ownership from management
10.5 Taxation
10.6 Raising finance
10.7 New issues
10.8 Financial adjustments
10.9 Summary
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Tutorial questions
11 Companies: financial reporting
11.1 Regulatory framework
11.2 Objectives of company reports
11.3 Disclosure in annual reports
11.4 Financial statements
11.5 Groups
11.6 Auditing
11.7 Dividend policy
11.8 Summary
Appendix 11: Formats for British annual financial statements
from Schedule 4 of the Companies Act 1985, as amended
by the Companies Act 1989
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Tutorial questions
12 Accounting under inflation
12.1 Inflation
12.2 Effects on accounting
12.3 General or specific adjustment
12.4 Current purchasing power systems
12.5 Current value accounting
12.6 Current cost accounting
12.7 Revaluations in the 1990s
12.8 Summary
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Tutorial questions
13 International financial accounting
13.1 Background factors
13.2 Forms of business organization
13.3 Accounting practices
13.4 Harmonization
13.5 Summary
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Tutorial questions
Part III Interpretation of financial information
14 Profitability
14.1 Definitions of accounting aggregates
14.2 Asset ratios and gearing
14.3 Profitability ratios
14.4 Profit and sales ratios
14.5 Summary
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Tutorial questions
15 Liquidity
15.1 The cash flow cycle
15.2 Flow statements
15.3 Cash flow statements
15.4 The measurement of liquidity
15.5 The reasons for and costs of holding current items
15.6 Cash forecasts and budgets
15.7 Summary
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Tutorial questions
16 Valuation of the business
16.1 Balance sheet assets
16.2 Other assets
16.3 Valuation by expectations
16.4 Market valuations
16.5 Summary
Serf-assessment questions
Tutorial questions
Suggested answers to self-assessment questions