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Part One Fundamental Accounting1

Chapter 1　An Introduction to Accounting1

1.1 The Nature of Accounting1

1.2 The History and Development of Accounting3

1.3 Users of Accounting Information4

1.4 Accounting Profession6

1.5 The Accounting Standards Setting Bodies6

1.5.3 Financial Accounting Standards Board(FASB)7

1.5.2 Accounting Principles Board(APB)7

1.5.1 American Institute of Certified Public Accountants(AICPA)7

1.5.4 Securities and Exchange Commission(SEC)8

1.5.5 Internal Revenue Service(IRS)8

1.5.6 American Accounting Association(AAA)8

1.5.7 International Accounting Standards Committee(IASC)8

1.5.8 European Union9

1.6 Generally Accepted Accounting Principles9

1.6.1 Accounting Entity9

1.6.4 Monetary Measurement10

1.6.2 Continuing Concern10

1.6.3 Accounting Periods10

1.6.5 Objectivity Principle11

1.6.6 Materiality Principle11

1.6.7 Cost Principle11

Summary of Learning Objectives12

Accounting Vocabulary13

Notes to the Text15

Reading Material16

Assignment Material18

Chapter 2 The Accounting Equation and the Account20

2.1 Types of Business Organizations20

2.2 The Accounting Equation21

2.3 The Effects of Business Transactions on the Accounting Equation22

2.4 The Account27

2.4.1 The T Account27

2.4.3 The Ledger28

2.4.2 Management's Use ofAccounts28

2.4.4 Types of Commonly Used Accounts29

2.4.5 Titles of Accounts31

Summary of Learning Objectives32

Accounting Vocabulary33

Notes to the Text34

Reading Material36

Assignment Material37

Chapter 3 Recording Business Transactions40

3.1 Double-Entry Bookkeeping40

3.2 Recording Business Transaction43

3.2.1 Recording Transactions in Journals43

3.2.2 Posting from the Journal to the Ledger45

3.3 Illustrative Problem46

3.4 The Trial Balance48

Summary of Learning Objectives50

Accounting Vocabulary50

Notes to the Text51

Reading Material52

Assignment Material53

Chapter 4 Basic Financial Statements59

4.1 Financial Statements59

4.1.1 The Balance Sheet59

4.1.2 The Income Statement60

4.1.3 The Statement of Owner's Equity61

4.1.4 The Statement of Changes in Financial Position62

4.1.5 Relationship of the Financial Statements63

4.2 The Balance Sheet65

4.2.1 Classification of Assets and Liabilities65

4.2.2 Formats of Balance Sheet66

4.2.3 Current Ratio and Debt Ratio69

4.3 The Income Statement70

4.3.1 Formats of Income Statement70

4.3.2 Gross Margin Percentage and Inventory Turnover72

Summary of Learning Objectives74

Accounting Vocabulary76

Notes to the Text77

Reading Material79

Assignment Material80

Chapter 5 The Measurement of Business Income84

5.1 Business Income84

5.2 Some Generally Accepted Accounting Principles86

5.2.1 Accrual-Basis Accounting86

5.2.2 The Accounting Period87

5.2.3 Revenue Principle88

5.2.4 Matching Principle89

5.2.5 Time-Period Concept89

5.3 Adjustments to the Accounts90

5.4 Adjusted Trial Balance100

5.5 Preparing the Financial Statements from the Adjusted Trial Balance101

Summary of Learning Objectives104

Accounting Vocabulary105

Notes to the Text106

Reading Material108

Assignment Material109

Chapter 6 Completing the Accounting Cycle(Ⅰ)113

6.1 The Accounting Cycle113

6.2 Preparation of the Work Sheet114

6.2.1 The Accountant's Work Sheet114

6.2.2 Steps in Preparing the Work Sheet114

6.3 Uses of the Work Sheet122

6.3.1 Preparing the Financial Statements122

6.3.2 Recording the Adjusting Entries124

6.4 Closing the Accounts126

Summary of Learning Objectives129

Accounting Vocabulary130

Notes to the Text131

Reading Material132

Assignment Material133

Chapter 7 Completing the Accounting Cycle(Ⅱ)137

7.1 The Operation Cycle for a Merchandising Business137

7.2.1 Purchase of Inventory138

7.2 Accounting Record of the Operating Cycle138

7.2.2 Purchase Discounts139

7.2.3 Purchase Returns and Allowances140

7.2.4 Transportation Costs141

7.2.5 Sale of Inventory142

7.2.6　Sales Discounts,Sales Returns and Allowances143

7.2.7 Cost of Goods Sold144

7.3.1 The Adjusting and Closing Process for a Merchandising Business147

7.3.2 Work Sheet of a Merchandising Business147

7.3 The Accounting Cycle for a Merchandising Business147

7.3.3 Financial Statements of a Merchandising Business150

7.3.4 Adjust and Close the Accounts of a Merchandising Business153

Summary of Learning Objectives154

Accounting Vocabulary155

Notes to the Text156

Reading Material158

Assignment Material159

8.1 Ledgers168

Chapter 8 Ledgers and Journals168

8.2 Journals169

8.3 Special Journals170

8.3.1 Sales Journal170

8.3.2 Cash Receipts Journal173

8.3.3 Purchase Journal176

8.3.4 Cash Disbursements Journal179

Summary of Learning Objectives182

Accounting Vocabulary183

Notes to the Text184

Reading Materials185

Assignment Material186

Part Two Financial Accounting190

Chapter 9 Cash and Internal Control190

9.1 Definition of Internal Control190

9.2 Basic Principle and Policies191

9.3.1 Individual Cash Accountability192

9.3 Internal Cash Control192

9.3.2 Cash Recording193

9.3.3 Cash Depositing193

9.3.4 Reconciliation194

9.3.5 Refunds and Voids194

9.3.6 Safeguarding Cash194

9.4 Internal Control over Merchandise Transactions195

9.4.1　Control of Sales and Cash Receipts196

9.4.2 Control of Purchases and Cash Disbursements198

9.4.3 Control of Purchases Discounts198

9.5 The Bank Account:a Control Device199

9.5.1 Bank Statement199

9.5.2 Bank Reconciliation199

9.5.3 Preparation of Bank Reconciliation203

9.5.4 Recording Entries from the Reconciliation205

Summary of Learning Objectives206

Accounting Vocabulary208

Notes to the Text209

Reading Materials211

Assignment Material212

Chapter 10 Accounts Receivable and Notes Receivable215

10.1 Accounts Receivable and Notes Receivable215

10.2 Accounting for Notes Receivable217

10.3 Uncollectible Accounts Expenses218

10.4 The Two Methods of Accounting for Bad Debts220

10.4.1 Allowance Method220

Summary of Learning Objectives224

10.4.2 Direct Write-off Method of Accounting for Uncollectibles224

Accounting Vocabulary225

Notes to the Text226

Reading Material227

Assignment Material228

Chapter 11 Accounting for Inventory231

11.1 The Basic Concept of Inventory Accounting231

11.2 Inventory Accounting System232

11.3.1 Inventory Costing Method234

11.3 Calculating the Cost of Inventory234

11.3.2 Comparing Inventory Costing Methods237

11.4 Valuation of Inventory at Other than Cost238

11.4.1 Valuation at Lower-of-Cost-or-Market238

11.4.2 Valuation at Net Realizable Value239

11.5 Estimating Inventory Cost239

11.5.1 Retail Method of Inventory Costing239

Summary of Learning Objectives241

11.5.2 Gross Profit Method of Estimating Inventories241

Accounting Vocabulary243

Notes to the Text244

Reading Material245

Assignment Material247

Chapter 12 Non-current Assets and Intangible Assets251

12.1 Non-current Assets251

12.2 Depreciation Methods254

12.3 Disposal of Fixed Assets258

12.4 Intangible Assets260

12.5 Amortization of Intangible Assets262

Summary of Learning Objectives263

Accounting Vocabulary264

Notes to the Text265

Reading Material266

Assignment Material268

Chapter 13 Current Liabilities and Payroll Accounting271

13.1 Current Liabilities271

13.2 Accounts Payable272

13.3 Notes Payable273

13.4 Payroll Accounting275

13.5 Internal Control Over Payroll278

Summary of Learning Objectives279

Accounting Vocabulary280

Notes to the Text281

Reading Material282

Assignment Material283

14.1 Non-current Liabilities286

Chapter 14 Non-current Liabilities286

14.2 Types of Bonds287

14.3 Accounting for Issuing Bonds288

14.4　Adjusting Entries for Interesting Expenses292

14.5 Accouting for Redeeming Bonds294

14.6 Convertible Bonds295

Summary of Learning Objectives296

Accounting Vocabulary297

Notes to the Text298

Reading Material299

Assignment Material300

Chapter 15 Shareholders'Equity303

15.1 The Characteristics of a Corporation303

15.2 Share Capital304

15.3 Shareholders'Equity305

15.4 Issuing Stock305

15.4.1 Issuing Stock for Cash305

15.4.2 Issuing Common Stock for Services or Non-cash Asset307

15.4.3 Issuing Preferred Stock308

15.5 Accounting for Dividends309

15.6 Accounting for Income Taxes310

15.7 Retained Earnings311

Summary of Learning Objectives314

Accounting Vocabulary315

Notes to the Text316

Reading Material318

Assignment Material318

16.1 Introduction to Financial Statements322

Part Three　Analysis of　Accounting Information322

Chapter 16 Preparing and Using the Financial Statements322

16.1.1 Classified Financial Statements323

16.1.2 Relationships among the Financial Statements325

16.2 The Balance Sheet326

16.2.1 Formats of the Balance Sheet327

16.2.2 Elements of the Balance Sheet328

16.3 The Income Statement331

16.2.3 Preparation of the Balance Sheet331

16.3.1 Formats of the Income Statement332

16.3.2 Elements of the Income Statement333

16.3.3 Preparation of the Income Statement334

16.4 The Cash Flow Statement334

16.4.1 Elements of the Cash Flow Statement335

16.4.2 Formats of the Cash Flow Statement336

16.4.3 Preparation of the Cash Flow Statement337

Summary of Learning Objectives338

Accounting Vocabulary340

Notes to the Text341

Reading Material342

Assignment Material343

Chapter 17 Financial Statement Analysis346

17.1 An Introduction of Financial Statement Analysis346

17.2 Percentage Analysis349

17.2.1 Horizontal Analysis349

17.2.2 Trend Analysis350

17.2.3 Vertical Analysis351

17.3 Ratio Analysis351

17.3.1 Profitability Ratios352

17.3.2 Liquidity Ratios357

17.3.3 Financial Stability Ratios361

Summary of Learning Objectives364

Accounting Vocabulary365

Notes to the Text365

Reading Material367

Assignment Material368

Appendix372

Appendix Ⅰ:How to Read Original English Textbook of Accounting?372

Appendix Ⅱ:Reference Versions for Reading Materials375

Appendix Ⅲ:Answers to Assignment Material390

Appendix Ⅳ:Recommended Websites of Accounting426

Appendix Ⅴ:A List of Reference Book427