總序 前言 UNIT 1 BOOKKEEPING CYCLE Chapter 1 Introduction to Accounting 1.1 Bookkeeping and Accounting 1.2 The Field of Professional Accounting 1.3 Accounting Concepts and Principles 1.4 Ethics in Accounting Chapter 2 Accounting Equation 2.1 Basic Elements of Accounting 2.2 Basic Accounting Equation Chapter 3 The Double-entry System 3.1 The Account 3.2 Chart of Accounts and Ledger 3.3 Debit and Credit 3.4 Double-entry and Single-entry 3.5 The Trial Balance Chapter 4 Journalizing and Posting Transactions 4.1 The Journal 4.2 Journalizing 4.3 Posting Chapter 5 Adjusting and Closing Procedures 5.1 Accrual and Cash Basis of Accounting 5.2 Adjusting Entries Covering Recorded Data 5.3 Adjusting Entries Covering Unrecorded Data 5.4 Closing Entries Chapter 6 Financial Statement 6.1 Income Statement 6.2 Balance Sheet 6.3 Classified Financial Statement 6.4 Bookkeeping and Accounting Cycle UNIT 2 SPECIAL JOURNALS Chapter 7 The Sales Journal 7.1 The Types of Journals 7.2 Sales Journal 7.3 Periodic and Perpetual Inventory Systems 7.4 Trade Discount and Cash Discount 7.5 Sales Returns and Allowances 7.6 Special Ledgers （Subsidiary Ledger） 7.7 Proving the Accounts Receivable Subsidiary Ledger is Equal to the Control 7.8 Types of Ledger Account Forms Chapter 8 The Purchase Journal 8.1 Purchase as a Cost 8.2 Purchase Invoice 8.3 Purchase Journal 8.4 Debit and Credit Memorandum 8.5 Subsidiary Accounts Payable Ledger Chapter 9 The Cash Journal 9.1 Cash Receipts Journal 9.2 Cash Disbursement Journal 9.3 Combination Cash Journal Chapter 10 Summarizing and Reporting via the Worksheet 10.1 Worksheet Procedures for a Service Business 10.2 Worksheet Procedures for a Merchandising Business UNIT 3 SPECIAL TOPICS OF ASSETS Chapter 11 Cash and Its Control 11.1 Controlling on Cash Receipts 11.2 Controlling Cash Disbursements 11.3 Controlling Cash Balances 11.4 The Petty Cash Fund 11.5 Voucher System Chapter 12 Bank Reconciliation 12.1 Checks 12.2 Bank Statement 12.3 Need for Reconciling the Bank Balance 12.4 Steps in Reconciling the Bank Balance Chapter 13 Allowance for Bad Debts 13.1 Credit Sales and Receivables 13.2 Bad Debt and Bad Debt Expense 13.3 Allowance Method of Accounting for Bad Debts 13.4 Estimating the Amount of Bad Debt Expense 13.5 Direct Write-Off Method of Accounting for Bad Debts Chapter 14 Promissory Notes 14.1 The Need for Promissory Notes 14.2 Determining Maturity Date and Computing Interest 14.3 Accounting for Notes Payable 14.4 Accounting for Notes Receivable 14.5 Discounting Notes Receivable 14.6 Dishonored Notes Receivable 14.7 Contingent Liability and the Full Disclosure Principle Chapter 15 Inventory Measurement 15.1 Nature of Inventory 15.2 Perpetual and Periodic Inventory Systems 15.3 Methods of Determining Inventory Costs Chapter 16 Depreciation Method 16.1 Nature of Depreciation 16.2 Factors Affecting Depreciation 16.3 Depreciation Methods Chapter 17 Intangible Assets 17.1 Various Intangible Assets 17.2 Acquisition of Intangible Assets 17.3 Amortization of Intangible Assets 17.4 Goodwill UNIT 4 SPECIAL TOPICS OF LIABILITIES Chapter 18 Payroll Accounting 18.1 Gross Pay 18.2 Deductions From Gross Pay 18.3 The Payroll System 18.4 Recording the Payroll 18.5 Payroll Taxes Imposed on the Employer 18.6 Recording the Employer Taxes Chapter 19 Bonds Payable 19.1 Bond and Bond Indenture 19.2 Classifications of Bonds 19.3 Bonds Payable 19.4 Accounting for Bonds Issuing 19.5 Accounting for Interest Expense Amortization UNIT 5 SPECIAL TOPICS OF OWNERS EQUITY Chapter 20 Partnership Accounting 20.1 Characteristics of Partnerships 20.2 Advantages and Disadvantages of Partnerships 20.3 Formation of the Partnership 20.4 Division of Net Income and Loss 20.5 Admission of a New Partner 20.6 Liquidation of a Partnership Chapter 21 Corporation Accounting — Capital Stock 21.1 Characteristics of the Corporation 21.2 Organizing a Corporation 21.3 Advantages and Disadvantages of Corporation Form 21.4 Equity Accounting for the Corporation 21.5 Classes of Shares 21.6 Issue of Stock 21.7 Treasury Stock UNIT 6 COST AND MANAGEMENT ACCOUNTING Chapter 22 An Introduction to Cost Terms 22.1 Costs in General 22.2 Direct Costs and Indirect Costs 22.3 Factors Affecting Direct/Indirect Cost Classifications 22.4 Cost Drivers and Cost Management Chapter 23 Cost Behavior Patterns 23.1 Variable Costs and Fixed Costs 23.2 Major Assumptions and Relevant Range 23.3 Total Costs and Unit Costs 23.4 Manufacturing Cost and Non Manufacturing Cost Chapter 24 Cost-Volume-Profit Relationship 24.1 Revenue Drivers and Cost Drivers： The General Case and A Special Case 24.2 CVP Assumptions 24.3 The Basics of Cost-Volume-Profit （CVP） Analysis 24.4 The Breakeven Point 24.5 Target Operating Income （TOI） 24.6 The PV Graph Chapter 25 Costing Systems 25.1 Building Block： Concept of Costing Systems 25.2 Job-Costing and Process-Costing Systems 25.3 Job Costing System 25.4 Manufacturing Overhead Chapter 26 Standard Costing 26.1 Standards and Standards Costing 26.2 Ideal Versus Practical Standard 26.3 Relationship of Standard Costing to Budgeting 26.4 Setting Standards 26.5 General Model for Variance Analysis UNIT 7 FINANCIAL MANAGEMENT Chapter 27 An Overview of Financial Management 27.1 Career Opportunities In Finance 27.2 The Financial Staffs Responsibilities 27.3 The Goals of the Corporation Chapter 28 Analysis of Financial Statements 28.1 Ratio Analysis 28.2 Liquidity Ratios 28.3 Asset Management Ratios 28.4 Debt Management Ratios 28.5 Profitability Ratios 28.6 Market Value Ratios Chapter 29 Cost of Capital 29.1 The Logic of the Weighted Average Cost of Capital 29.2 Basic Definitions 29.3 Cost of Debt， ka（1—T） 29.4 Cost of Preferred Stock kp 29.5 Cost of Retained Earnings ks 29.6 The CAPM Approach Chapter 30 Working Capital Management 30.1 Working Capital Terminology 30.2 Cash Management 30.3 Marketable Securities 30.4 Inventory 30.5 Setting the Credit Period and Standards Chapter 31 Multinational Financial Management 31.1 Multinational or Global Corporations 31.2 Multinational versus Domestic Financial Management Answers to Exercises References
鄂公網(wǎng)安備 42010302001612號(hào) 