西方财务会计

Chapter1CHARACTERISTICSANDBASICPRINCIPLESOF
ACCOUNTING
1.1ACCOUNTING
1.2COMPARISONBETWEENFINANCIALANDMANAGEMENT
ACCOUNTING
1.3THEWORKOFACCOUNTANTS
1.4GENERALLYACCEPTEDACCOUNTINGPRINCIPLES
1.5ASSUMPTIONS
1.6ASSETS,LIABILITIES,ANDOWNER'SEQUITY
1.7THEBASICACCOUNTINGEQUATION
1.8TRANSACTIONS
Chapter2THEACCOUNTINGCYCLE
2.1THEACCOUNT
2.2THERULESOFDEBITANDCREDIT
2.3NORMALBALANCESOFACCOUNTS
2.4PERMANENTANDTEMPORARYACCOUNTS
2.5JOURNALIZINGANDPOSTING
2.6ILLUSTRATIONSOFJOURNALIZINGANDPOSTING
2.7THETRIALBALANCE
2.8ACCRUALACCOUNTINGANDTIMINGOFREVENUEANDEXPENSE
2.9ADJUSTINGENTRIES
2.10ASSET/EXPENSEADJUSTMENTS
2.11LIABILITY/REVENUEADJUSTMENTS
2.12LIABILITY/EXPENSEADJUSTMENTS
2.13ASSET/REVENUEADJUSTMENTS
2.14JOURNALIZINGANDPOSTINGADJUSTINGENTRIES
2.15THEADJUSTEDTRIALBALANCE
2.16FINANCIALSTATEMENTSFROMADJUSTEDTRIALBALANCE
2.17THEWORKSHEET
2.18CLOSINGENTRIES
2.19POST-CLOSINGTRIALBALANCE
2.20REVERSINGENTRIES--ANOPTIONALSTEP
2.21SUMMARYOFTHEACCOUNTINGCYCLE
2.22CLASSIFIEDFINANCIALSTATEMENTS
Chapter3ACCOUNTINGFORMERCHANDISINGFIRMS
3.1MERCHANDISINGFIRMS
3.2ACCOUNTINGFORTHESALEOFMERCHANDISE
3.3ACCOUNTINGFORTHECOSTOFGOODSSOLD
3.4THEWORKSHEETFORAMERCHANDISINGFIRM
3.5FINANCIALSTATEMENTS
3.6SUMMARYOFMERCHANDISINGENTRIES
Chapter4SPECIALJOURNALS
4.1INTRODUCTION
4.2SALESJOURNAL
4.3SPECIALLEDGERS(SubsidiaryLedger)
4.4SALESRETURNS
4.5TYPESOFLEDGERACCOUNTFORMS
4.6TRADEDISCOUNTS
4.7PURCHASESJOURNAL
4.8SUBSIDIARYACCOUNTSPAYABLELEDGER
4.9RETURNOFMERCHANDISE
4.10CASHRECEIPTSJOURNAL
4.11CASHDISBURSEMENTSJOURNAL
4.12DISCOUNTS
4.13COMBINATIONCASHJOURNAL
Chapter5CASHANDITSCONTROL
5.1INTRODUCTION
5.2DEFINITIONOFCASH
5.3CONTROLLINGCASHRECEIPTS
5.4CONTROLLINGCASHDISBURSEMENTS
5.5THEBANKRECONCILIATION
5.6PETTYCASH
5.7CASHSHORTANDOVER
Chapter6ACCOUNTSRECEIVABLE
6.1INTRODUCTION
6.2ACCOUNTSRECEIVABLEAREREPORTEDATREALIZABLEVALUE
6.3THEWAYOFALLOWANCEFORUNCOLLECTIBLEACCOUNTS
6.4THEWAYOFDISPOSINGBADDEBTS
6.5NOTESRECEIVABLE
6.6ACCOUNTINGFORNOTESRECEIVABLE
6.7DISCOUNTINGNOTESRECEIVABLE
6.8SELLINGNOTESRECEIVABLECREATESCONTINGENT
LIABILITIES
Chapter7SHORT-TERMINVESTMENTS
7.1INTRODUCTION
7.2ACCOUNTINGFORSHORT-TERMINVESTMENTS
7.3VALUATIONOFLCM
Chapter8INVETORIES
8.1INTRODUCTION
8.2PERIODSINVENTORYSYSTEMVERSUSPERPETUALINVENTORY
SYSTEM
8.3INVENTORYVALUATIONANDTHEMEASUREMENTOFINCOME
8.4PRICINGTHEINVENTORY
8.5INVENTORYVALUATIONMETHODS
8.6LOWEROFCOSTORMARKETVALUATION(LCM)
8.7RECORDINGDECLINEININVENTORYVALUE
8.8CONSISTENCYINTHEVALUATIONOFINVENTORY
Chapter9PLANTASSETS,NATURALRESOURCESAND
INTANGIBLEASSETS
9.1PLANTASSETS
9.2INITIALASSETCOST
9.3REVENUEANDCAPITALEXPENDITURES
9.4SALEANDEXCHANGEOFDEPRECIABLEASSETS
9.5NATURALRESOURCES
9.6INTANGIBLESASSETS
9.7PLANTANDEQUIPMENTCOSTALLOCATION
9.8JOURNALENTRYFORDEPRECIATION
9.9DEPRECIATIONMETHODS
9.10REVISINGDEPRECIATIONRATES
9.11NATURALRESOURCECOSTALLOCATION
9.12INTANGIBLEASSETCOSTAMORTIZATION
Chapter10CURRENTLIABILITIES
10.1INTRODUCTION
10.2NOTESPAYABLE
10.3PAYROLL
Chapter11CORPORATION:ORGANIZATIONAND
STOCKHOLDERS'EQUITY
11.1INTRODUCTION
11.2ADVANTAGESOFTHECORPORATEFORMOFORGANIZATION
11.3DISADVANTAGESOFTHECORPORATEFORMOF
ORGANIZATION
11.4FORMATIONOFACORPORATION
Chapter12CORPORATION:OPERATION,DIVIDENDSAND
EARNINGSPERSHARE
12.1OPERATIONATAPROFITORLOSS
12.2DIVIDENDS
12.3BOOKVALUEOFSTOCK
12.4EARNINGSPERSHARE
Chapter13LONG-TERMLIABILITIES(BONDSPAYABLE)
13.1INTRODUCTION
13.2TYPESOFBONDSISSUEDBYCORPORATIONS
13.3ACCOUNTINGFORTERMBONDS
13.4STRAIGHT-LINEMETHODOFAMORTIZATION
13.5BONDDISCOUNTANDPREMIUMINTHEBALANCESHEET
Chapter14LONG-TERMINVESTMENTANDCONSOLIDATED
FINANCIALSTATEMENTS
14.1LONG-TERMINVESTMENTSINBONDS
14.2LONG-TERMiNVESTMENTSINSTOCK
14.3CONSOLIDATEDFINANCIALSTATEMENTS
Chapter15STATEMENTOFCASHFLOWS
15.1PURPOSEOFTHESTATEMENTOFCASHFLOWS
15.2CLASSIFICATIONOFCASHFLOWS
15.3FORMATOFSTATEMENTOFCASHFLOWS
15.4PREPARATIONOFTHESTATEMENT
15.5SUMMARYOFCONVERSIONTOCASHPROVIDEDBY
OPERATIONS
REFERENCEBOOKS
AppendixANENGLISH-CHINESEGLOSSARYOFACCOUNTING