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