国际会计学(英文版)

前言

Chapter 1 Introduction to Accounting and Business
1．Nature of Business and Accounting
2．Generally Accepted Accounting Principles
3．The Accounting Equation
4．Business Transactions and the Accounting Equation
5．Financial Statements

Chapter 2 Analyzing Transactions
1．Using Accounts to Record Transactions
2．Posting of Journal Entries to Accounts
3．Trial Balance
4．Discovery and Correction of Errors

Chapter 3 The Adjusting Process
1．Nature of the Adjusting Process
2．Recording Adjusting Entries
3．Summary of the Adjustment Process
4．Adjusted Trial Balance

Chapter 4 Completing the Accounting Cycle
1．Flow of Accounting Information
2．Financial Statements
3．Closing Entries
4．The Accounting Cycle
5．Fiscal Year

Chapter 5 Accounting Systems
1．Basic Accounting Systems
2．Manual Accounting Systems
3．Adapting Manual Accounting Systems
4．Computerized Accounting Systems

Chapter 6 Accounting for Merchandising Businesses
1．Nature of Merchandising Businesses
2．Financial Statement of Merchandising Businesses
3．Merchandising Transactions
4．The Adjusting and Closing Process

Chapter 7 Inventory
1．Control of Inventory
2．Inventory Cost Flow Assumptions
3．Cost of Inventory on Perpetual Inventory System
4．Inventory Costing Methods under a Periodic Inventory System
5．Reporting Merchandise Inventory in the Financial Statements

Chapter 8 Internal Control and Cash
1．Internal Control
2．The Limitations of Internal Control-Costs and Benefits
3．Elements of Internal Control
4．Cash Controls over Receipts and Payments
5．Bank Accounts
6．Bank Reconciliation
7．Special-Purpose Cash Funds
8．Financial Statements Reporting of Cash

Chapter 9 Receivables
1．Classification of Receivables
2．Uncollectible Receivables
3．Direct Write-Off Method for Uncollectible Accounts
4．Allowance Method for Uncollectible Accounts
5．Comparing Direct Write-Off and Allowance Methods
6．Notes Receivable
7．Reporting Receivables on the Balance Sheet
……

Chapter 10 Fixed Assets and Intangible Assets
Chapter 11 Current Liabilities and Payroll
Chapter 12 Stock Transactions， and Dividends
Chapter 13 Bonds Payable and Investments in Bonds
Chapter 14 Income Taxes， Unusual Income Items， and Investments in Stocks
Chapter 15 Statement of Cash Flows

References