Chapter One The Introduction ofAccounting 1.1 Introduction 1.2 The Users of Accounting Information 1.2.1 External Information Users 1.2.2 Internal Information Users 1.3 The Accounting Process 1.4 Basic Accounting Principles 1.4.1 Accrual Principle 1.4.2 Conservatism Principle 1.4.3 Consistency Principle 1.4.4 Cost Principle 1.4.5 Economic Entity Principle 1.4.6 Full Disclosure Principle 1.4.7 Going Concern Principle 1.4.8 Matching Principle 1.4.9 Materiality Principle 1.4.10 Monetary Unit Principle 1.4.11 Reliability Principle 1.4.12 Revenue Recognition Principle 1.4.13 Time Period Principle 1.5 Finan Statements 1.5.1 Balance Sheet 1.5.2 Income Statement 1.5.3 CashFlow Statement 1.5.4 The Statement of Changes in Equity Words and Expressions Notes Supplementary Reading Chapter Two Accounting Equation and Double EntryAccounting 2.1 lntmductinn 2.2 Accounting Equation 2.3 Double Entry Accounting 2.3.1 Debits and Credits in Common Accounting Transactions 2.3.2 Examples of Double Entry Accounting Words and Expressions Notes Supplementary Reading Chapter Three Accounting Cycle 3.1 Introduction 3.2 Identify Transactions or Events to Be Recorded 3.3 JournalizeTransactions and Events 3.4 Posting from Journal to Ledger 3.5 Prepare Unadjusted Trial Balance 3.6 Journalize andPost Adjusting Journal Entries 3.7 Prepare Adjusted Trial Balance 3.8 Prepare Finan Statements 3.9 Journalize and Post Closing Entries 3.10 Prepare Post-closing Trial Balance Words and Expressions Notes Supplementary Reading Chapter Four Current Assets 4.1 Introduction 4.2 Cash and Cash Equivalent 4.3 Receivable 4.3.1 Accounts Receivable 4.3.2 Notes Receivable 4.4 Allowance Method 4.5 Inventory 4.5.1 Periodic Inventory System 4.5.2 Perpetual Inventory System 4.5.3 Inventory Measurement Words and Expressions Notes Supplementary Reading Chapter Five Non-current Assets 5.1 Introduction 5.2 Plant Assets 5.2.1 Measuring the Cost of Long-term Assets 5.2.2 Depreciation 5.2.3 Changing the Salvage Value of Depreciable Assets 5.3 Intangible Assets 5.3.1 Goodwill 5.3.2 Patent 5.3.3 Trademark and Trade Name 5.3.4 Franchise 5.3.5 Copyright Words and Expressions Notes Supplementary Reading Chapter Six Liabilities 6.1 Introduction 6.2 Current Liabilities 6.2.1 Accounts Payable 6.2.2 Notes Payable 6.2.3 Accrued Expenses 6.2.4 Unearned Revenue 6.2.5 The Current portion of Long-term Debt 6.2.6 Contingent Liabilities 6.3 Long-term Liabilities 6.3.1 Accrued Interest 6.3.2 Bonds Issued at Par with No Accrued Interest 6.3.3 Bonds Issued at Par with Accrued Interest Words and Expressions Notes Supplementary Reading Chapter Seven Owner\\\'s Equity 7.1 Introduetion 7.2 Stock 7.2.1 Common Stock 7.2.2 Preferred Stock 7.3 Shareholder\\\'s Equity 7.3.1 Paid-in Capital 7.3.2 Retained Earnings 7.4 Dividends 7.4.1 Cash Dividends 7.4.2 Stock Dividends 7.4.3 Stock Split Words and Expressions Notes I Supplementary Reading Chapter Eight Finan Statements 8.1 Introduction 8.2 Balance Sheet 8.3 Income Statement 8.3.1 TheMultiple-step Income Statement 8.3.2 The Single-step Income Statement 8.4 Cash flow Statement 8.4.1 Definition of Cash 8.4.2 Classificatioxl of Cash Flows 8.4.3 Basic Approach to Preparation Words and Expressions Notes Supplementary Reading Chapter Nine Analysis of Finan Statements 9.1 Introduction 9.2 Four Widely Used Analytical Techniques 9.2.1 Dollar and Percentage Changes 9.2.2 Trend Percentages 9.2.3 Component Percentages 9.2.4 Ratios 9.3 Limitations of Finan Ratio Analysis Words and Expressions Notes Supplementary Reading 参考文献
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