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Chapter 1 Accounting and Business Organization1

1.1　Types of Businesses1

1.2　Types of Business Organizations1

1.3　The Role of Accounting in Business2

1.4　Profession of Accounting2

1.5　Generally Accepted Accounting Principles3

1.6　Accounting Equation3

1.7　Financial Statements and Interrelationships among Them4

参考译文9

Chapter 2　Analyzing Transactions14

2.1　Using Accounts to Record Transactions14

2.2　Journal16

2.3　Double-Entry Accounting System17

2.4　Posting Journal Entries to Accounts17

2.5　Trial Balance17

参考译文21

Chapter 3 Adjusting Process26

3.1　Types of Accounts Requiring Adjustment26

3.2　Adjusting Entries27

3.3　Summary of the Adjusting Process29

3.4　Adjusted Trial Balance30

参考译文32

Chapter 4 Closing Entries and Accounting Cycle38

4.1　The Reasons for Closing the Accounts38

4.2　Closing Steps and Closing Entries39

4.3　Post-Closing Trial Balance40

4.4　Accounting Cycle40

参考译文42

Chapter 5 Inventories46

5.1　Inventory Cost Flow Assumptions46

5.2　Perpetual Inventory System47

5.3　Periodic Inventory System49

5.4　Estimating Inventory Cost51

参考译文52

Chapter 6　Receivables58

6.1　Classifications of Receivable58

6.2　Uncollectible Receivable58

6.3　Direct Write-off Method for Uncollectible Accounts59

6.4　Allowance Method Uncollectible Accounts59

6.5　Notes Receivable60

参考译文64

Chapter 7 Fixed Assets and Intangible Assets68

7.1　Nature of Fixed Assets68

7.2　Accounting for Depreciation68

7.3　Disposal of Fixed Assets70

7.4　Intangible Assets72

参考译文75

Chapter 8 Current Liabilities and Contingent Liabilities81

8.1　Current Liabilities81

8.2　Contingent Liabilities83

参考译文86

Chapter 9　Partnerships90

9.1　Characteristics of a Partnership90

9.2　Forming a Partnership91

9.3　Dividing Income92

9.4　Admitting a Partner94

9.5　Withdrawal of a Partner97

9.6　Liquidating Partnerships97

参考译文99

Chapter 10　Corporations107

10.1　Characteristics of a Corporation107

10.2　Advantages of the Corporate Form of Organization107

10.3　Disadvantages of the Corporate Form of Organization108

10.4　Formation of a Corporation109

10.5　Characteristics and Classes of Stock109

10.6　Issuing Stock110

10.7　Cash Dividends110

10.8　Stock Dividends111

10.9　Stockholders'Equity Section in the Balance Sheet112

10.10　Stock Splits112

参考译文115

Chapter 11　Bonds Payable120

11.1　Characteristics of Bonds120

11.2　Types of Bond121

11.3　Tax advantage of bond financing121

11.4　Bonds Issued at Face Amount122

11.5　Bonds Issued at a Discount123

11.6　Bonds Issued at a Premium124

11.7　Bonds Sinking Funds124

11.8　Bond Redemption125

参考译文126

Chapter 12 Financial Statements Analysis131

12.1　Basic Analytical Procedures131

12.2　Solvency Analysis135

12.3　Profitability Analysis136

参考译文140

Chapter 13 Management Accounting Concepts147

13.1　The Differences between Managerial and Financial Accounting147

13.2　The Management Accountant in the Organization149

13.3　Managerial Accounting in the Management Process150

参考译文154

Chapter 14 Cost Concepts and Classifications159

14.1　General Cost Classifications159

14.2　Product Costs versus Period Costs161

参考译文164

Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis168

15.1　Cost Behavior168

15.2　Cost-Volume-Profit Relationships172

15.3　Break-Even Analysis174

参考译文176

Chapter 16 Budgeting182

16.1　Objectives of Budgeting182

16.2　Static Budget and Flexible Budget183

16.3　Master Budget185

参考译文188

参考文献193

教学课时建议194