会计学基础 双语教学会计 英文2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

会计学基础 双语教学会计 英文PDF格式电子书版下载

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CHAPTER 1 Introduction1

Learning objectives1

Introduction1

Sectors in the economy1

Types of business organisation2

Business objectives3

Fundamentals of financial accounting3

The accounting equation4

International standards5

Terminology5

Summary5

CHAPTER review6

Key terms6

Review questions6

CHAPTER 2 Double-entry bookkeeping9

Learning objectives9

Introduction9

What does the account show？9

Rules for double-entry transactions10

Further information for double-entry bookkeeping12

Accounting for inventory12

What do we mean by inventory？13

Double-entry transactions for inventory13

Returns of inventory15

Drawings17

Income and expenses17

How many different expense accounts should be opened？18

Balancing accounts19

CHAPTER review21

Handy hints22

Key terms22

Review questions23

CHAPTER 3 Financial statements28

Learning objectives28

Introduction28

Trial balance29

Statement of comprehensive income30

Statement of financial position35

Further adjustments to the statement of comprehensive income38

CHAPTER review40

Relevant accounting standards40

Handy hints41

Key terms41

Review questions42

CHAPTER 4 Day books and ledgers52

Learning objectives52

Introduction52

Ledgers52

Day books53

Cash books53

Cash and trade discounts55

Three-column cash books56

Petty cash book57

Sales day book59

Purchases day book60

Returns day books62

The journal63

The use of folio columns65

CHAPTER review65

Handy hints66

Key terms66

Review questions67

CHAPTER5 Value added tax76

Learning objectives76

Introduction76

The administration of VAT76

VAT and double-entry bookkeeping77

Other items in the VAT account81

VAT and discounts82

CHAPTER review83

Handy hints83

Key terms84

Review questions84

CHAPTER 6 Capital and revenue expenditure88

Learning objectives88

Introduction88

Classifying capital and revenue expenditure88

Joint expenditure90

Capital and revenue receipts90

Areas of debate90

Incorrect classification of expenditure92

CHAPTER review92

Relevant accounting standards92

Handy hints92

Key terms93

Review questions93

CHAPTER 7 Accounting concepts and standards98

Learning objectives98

Introduction98

Financial statements-the underlying principles98

Accounting concepts100

Introduction to accounting standards101

CHAPTER review103

Handy hints104

Key terms104

Review questions104

CHAPTER 8 Adjustments to the financial statements107

Learning objectives107

Introduction107

Accruals107

Prepayments109

Revenue109

Accruals and prepayments and the statement of financial position110

Dealing with trial balances when outstanding balances exist111

Dealing with balances from more than one year112

Links with other topics114

CHAPTER review114

Handy hints114

Key terms114

Review questions115

CHAPTER 9 Bad debts and provision for doubtful debts123

Learning objectives123

Introduction123

Accounting for bad debts123

How can a business minimise the risk of bad debts？125

Provision for doubtful debts125

Calculating the size of the provision for doubtful debts126

Accounting entries for the provision for doubtful debts126

Provision for doubtful debts and the statement of financial position128

Bad debts recovered128

Provision for discounts on debtors129

CHAPTER review130

Handy hints130

Key terms130

Review questions131

CHAPTER 10 Depreciation of non-current assets135

Learning objectives135

Introduction135

Why do assets lose value？135

Do all assets lose value？136

Methods of depreciation137

Straight line method137

Reducing balance method137

Depreciation and the statement of financial position138

A comparison of the two methods139

Changing methods of depreciation139

Mid-year purchases and sales140

Depreciation and double-entry bookkeeping141

Asset disposal142

Depreciation of intangible assets145

CHAPTER review145

Relevant accounting standards146

Handy hints146

Key terms146

Review questions146

CHAPTER 11 Errors and suspense accounts151

Learning objectives151

Introduction151

Errors that don’t affect the trial balance agreement151

Correction of the errors152

Errors that do affect the trial balance agreement156

Errors and profits158

CHAPTER review159

Handy hints160

Key terms160

Review questions160

CHAPTER 12 Control accounts165

Learning objectives165

Introduction165

Information used in the control accounts165

Memorandum accounts166

Layout of control accounts167

Other items found in control accounts169

Use of control accounts170

CHAPTER review174

Handy hints174

Key terms174

Review questions174

CHAPTER 13 Bank reconciliation statements179

Learning objectives179

Introduction179

Procedure for bank reconciliation180

Identifying items not appearing both in the cash book and on the bank statement181

Bringing the cash book up to date182

Updated cash book183

Producing the bank reconciliation statement184

Further information concerning construction of bank reconciliation statements185

CHAPTER review186

Handy hints186

Key terms186

Review questions187

CHAPTER 14 Manufacturing accounts192

Learning objectives192

Introduction192

How costs are classified192

Prime cost193

Indirect manufacturing costs195

After the manufacturing account is completed197

Factory profit197

Provision for unrealised profit on unsold inventory198

CHAPTER review200

Handy hints200

Key terms200

Review questions201

CHAPTER 15 Limited companies210

Learning objectives210

Introduction210

Types of limited company210

Differences between public and private limited companies211

Shares and shareholders212

Debentures214

Financial statements of limited companies214

Reserves218

CHAPTER review223

Relevant accounting standards223

Handy hints224

Key terms224

Review questions225

Appendix 1 Answers to review questions233

Appendix 2 Glossary298