Chapter 1 An Introduction to Accounting
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
1.1 What is Accounting
1.2 Businesses：Forms and Activities
1.3 The History and Development
1.4 Users of Accounting Information
1.5 Professional Ethics in Accounting
1.6 Management Accounting and Financial Accounting
知識總結(jié)Summary of Learning Objectives
會計(jì)詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 2 Fundamental Accounting Concepts
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
2.1 The Conceptual Framework
2.2 Qualitative Characteristics of Useful Information
2.3 Assumptions
2.4 Principles
2.5 The Accounting Cycle
2.6 Economic Events
2.7 The Accounting Equation
2.8 Analyze Business Transactions on the Accounting Equation
2.9 The Account
知識總結(jié)Summary of Learning Objectives
會計(jì)詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 3 Recording Business Transactions
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
3.1 Double-Entry Accounting System
3.2 Journalizing Business Transaction
3.3 Recording Transactions in Journals
3.4 Post to the Ledger
3.5 Illustration of Recording Transactions
3.6 Prepare a Trial Balance
知識總結(jié)Summary of Learning Objectives
會計(jì)詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 4 Account for Cash and Receivables
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
4.1 Operating Cycle
4.2 Current Assets
4.3 Cash Recording
4.4 Cash Control
4.5 Cash Management
4.6 Types of Receivables
4.7 Accounts Receivable
4.8 Notes Receivable
4.9 Accounting for Bad Debts
4.10 Direct Write—Off Method for Bad Debts
4.11 Allowance Method for Bad Debts
知識總結(jié)Summary of Learning Objectives
會計(jì)詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 5 Inventory and Cost of Goods Sold
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
5.1 Nature of Inventory and Cost of Goods Sold
5.2 Inventory Systems
5·3 Accounting for Purchases of Inventory——Perpetual System
5.4 Accounting for Sales of Inventory——Perpetual System
5.5 Costing Inventory
5.6 Inventory Costing Methods
知識總結(jié)Summary of Learning Objectives
會計(jì)詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 6 Liabilities and Stockholders’Equity
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
6.1 Liabilities Recognition and Measurement
6.2 Current Liabilities
6.3 Long-term Debt
6.4 Stockholders’Equity
知識總結(jié)Summary of Learning Objectives
會計(jì)詞匯Accounting Vocabulary
練習(xí)測試Exercises
Chapter 7 Basic Financial Statements
導(dǎo)學(xué)目標(biāo)Learning Objectives
導(dǎo)學(xué)資料Reading Material
7.1 The Four Basic Financial Statements
7.2 The Balance Sheet
7.3 The Income Statement
知識總結(jié)Summary of Learning Objectives
會計(jì)詞匯Accounting Vocabulary
練習(xí)測試Exercises
練習(xí)參考答案Solutions to Exercises
參考文獻(xiàn)