会计学

CHAPTER 1 The Role of Accounting in Business
　The Nature of Business
　　Types of Businesses
　　Forms of Business
　　Business Strategies
　　Value Chain of a Business
　　Business Stakeholders
　Business Activities
　　Financing Activities
　　Investing Activities
　　Operating Activities
　What Is Accounting and Its Role in Business?
　Financial Statements
　　Income Statement
　　Retained Earnings Statement
　　Balance Sheet
　　Statement of Cash Flows
　　Interrelationships among Financial Statements
　Accounting Concepts
　　Business Entity Concept
　　Cost Concept
　　Going Concern Concept
　　Matching Concept
　　Objectivity Concept
　　Unit of Measure Concept
　　Adequate Disclosure Concept
　　Accounting Period Concept
　Horizontal Analysis
CHAPTER 2 The Cash Basis of Accounting
　Elements of an Accounting System
　　Rules
　　Framework
　　Controls
　Cash and Accrual Bases of Accounting
　　Using the Cash Basis of Accounting
　　Using the Accrual Basis of Accounting
　　Summary of Differences between the Cash and Accrual　Bases of Accounting
　Using the Cash Basis for a Corporation's First Period of Operations
　Financial Statements for a Corporation's First Period of Operations
　　Income Statement
　　Retained Earnings Statement
　　Balance Sheet
　　Statement of Cash Flows
　　Using the Cash Basis for the Second Period of Operations
　　Advantages and Disadvantages of the Cash Basis
　　Vertical Analysis
CHAPTER 3 The Accrual Basis of Accounting
　The Accrual Basis of Accounting and the Matching Concept
　Using the Accrual Basis of Accounting for Family Health Care's November Transactions
　The Adjustment Process
　　Deferrals and Accruals
　　Adjustments for Family Health Care
　Financial Statements
　Interpreting Accrual and Cash Basis Income
　The Accounting Cycle
　Common-Size Financial Statements
CHAPTER 4 Accounting for Merchandise Operations
CHAPTER 5 Internal Control and Cash
CHAPTER 6 Receivables and Inventories
CHAPTER 7 Fixed Assets and Intangible
CHAPTER 8 Liabilities and Stockholders' Equity
CHAPTER 9 Financial Statement Analysis
CHAPTER l0 Accounting Systems for Manufacturing Businesses
CHAPTER 11 Cost Behavior and Cost-Volume-Profit Analysis
CHAPTER 12 Differential Analysis and Product Pricing
CHAPTER 13 Budgeting and Standard Cost Systems
CHAPTER 14 Performance Evaluation for Decentralized Operations
CHAPTER 15 Capital Investment Analysis