前言
Chapter 1 Overview of Accounting
The importance of Accounting
Accounting Profession
Financial Accounting and Managerial Accounting
Objectives of Financial Reporting
Qualitative Characteristics of Accounting Information
Recognition and Measurement Concepts
Accounting Environment
Ethics in the Environment of Accounting
New Terms in Chapter 1
Exercises
Chapter 2 Elements of Financial Statements, Accounting Equation and Double-entry
Elements of Financial Statements
Accounting Equation
Double-entry Procedure
New Terms in Chapter 2
Exercises
Chapter 3 The Journal
Definition of Journal
Details in the Journal
Recording Transactions in Journal
General Journal
Special Journal
New Terms in Chapter 3
Exercises
Chapter 4 The Ledger
Details in the Ledger
Format of Ledger
How to Post
Chart of Accounts
New Terms in Chapter 4
Exercises
Chapter 5 Basic Financial Statements
Income Statement
Statement of Capital
Balance Sheet
Statement of Cash Flows
Relationships among the Financial Statements
New Terms in Chapter 5
Exercises
Chapter 6 The Accounting Cycle (Ⅰ)
Analyzing Transactions and Journalizing Transactions
Posting Transactions
Preparing a Trial Balance
New Terms in Chapter 6
Exercises
Chapter 7 The Accounting Cycle (Ⅱ)
The Need for Adjusting Entries
Apportioning Recorded Costs
……
Chapter 8 The Accounting Cycle (Ⅲ)
Chapter 9 Accounting for Purchasing Transactions
Chapter 10 Inventories and the Cost of Goods Sold
Chapter 11 Accounting for Sales Transactions
Chapter 12 Accounting for Manufacturing Transactions
Chapter 13 Cash
Chapter 14 Accounts Receivable and Uncollectible Accounts
Chapter 15 Accounting for Investments
Chapter 16 Plant Assets
Chapter 17 Natural Resources and Intangible Assets
Chapter 18 Accounting for Liabilities
Chapter 19 Stockholders' Equity of A Corporation
Chapter 20 Analysis of Financial Statements
Chapter 21 Tax Accounting
Chapter 22 Auditing
Appendix
参考文献
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