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Chapter 1 Introduction to Accounting1

1 Accounting:an Information System1

2 Accounting and Business Organizations2

3 Users of Financial Information5

4 Accounting Standards(Generally Accepted Accounting Principles)6

5 Two Kinds of Accounting7

6 Ethics in Accounting8

7 The Accounting Profession8

8 The Accounting Equation8

9 Accounting for Business Transactions10

Chapter 2 Recording Business Transactions17

1 The Account17

2 Double-Entry Bookkeeping21

3 The T Account22

4 The Journals24

5 The Ledger26

6 The Trial Balance28

7 Accrual Basis Versus Cash Basis28

8 Adjustments to the Accounts29

9 Permanent and Temporary Accounts31

10 Closing Entries32

11 Errors and Correcting Errors33

12 Financial Statements34

13 The Accounting Cycle35

Chapter 3 Accounting for Merchandising Business45

1 The Operating Cycle for a Merchandising Business45

2 Purchase of Merchandise Inventory46

3 Sale of Merchandise Inventory49

4 Cost of Goods Sold51

5 Perpetual and Physical Inventory System52

6 Inventory Costing Methods54

7 Lower-of-Cost-or-Market Rule(LCM)55

8 Methods of Estimating Inventory56

9 Inventory Errors57

10 Format of Income Statement58

Chapter 4 Internal Control and Cash Transactions66

1 Internal Control System66

2 Internal Control Over Cash Receipts69

3 Internal Control Over Cash Disbursements69

4 The Sarbanes-Oxley Act(SOX)70

5 Bank Account and Bank Reconciliation71

6 Petty Cash Fund78

Chapter 5 Short-Term Investments and Receivables87

1 Short-Term Investments87

2 Types of Receivables90

3 Main Issues in Managing Receivables91

4 Accounts Receivable and Bad Debts91

5 Selling(Factoring)Receivables96

6 Notes Receivable96

Chapter 6 Long-Term Assets and Intangible Assets105

1 Capital Expenditures Versus Operating Expenditures105

2 The Cost of a Long-term Asset106

3 Depreciation of Long-term Assets108

4 Special Issues in Depreciation Accounting113

5 Disposal of Fixed Assets115

6 Natural Resources and Depletion117

7 Intangible Assets and Amortization118

Chapter 7 Current Liabilities and Payroll Accounting127

1 Current Liabilities127

2 Contingent Liabilities130

3 Accounting for Payroll131

4 Internal Control for Payroll136

Chapter 8 Corporation142

1 Characteristics of a Corporation142

2 Organizing a Corporation144

3 Stockholders'Rights145

4 Stockholders'Equity145

5 Classes of Shares146

6 Issuing Shares147

7 Dividends on Preferred and Common Shares147

8 Dividend Dates149

9 Stock Dividends149

10 Different Values of Shares150

11 Stock Splits151

12 Treasury Stock152

13 Appropriations of Retained Earnings153

14 Corporation Income Statement154

15 Earnings per Share155

Chapter 9 Long-Term Liabilities and Investments162

1 Bonds:Nature and Types162

2 Bond Prices164

3 Issuing Bonds Payable165

4 Current Portion of Long-Term Debt167

5 Callable Bonds167

6 Convertible Bonds168

7 Advantage of Financing Operation with Debt versus Stock168

8 Operating Leases VS.Capital Leases169

9 Investment in Bonds171

10 Available-for-Sale Investment171

11 Investment in Equity173

12 Consolidation Accounting174

Chapter 10 Budgeting and Costing181

1 Budgets and Budgeting181

2 Master Budget183

3 Preparing the Budgets184

4 Cost and Cost Accounting188

5 Manufacturing Accounts190

6 Job Costing191

7 Process Costing193

8 Standard Costing196

Chapter 11 Statement of Cash Flows209

1 Purposes of the Statement of Cash Flows209

2 Operating,Investing and Financing Activities210

3 Cash and Cash Equivalents211

4 Format of The Statement of Cash Flows211

5 Non-cash Investing and Financing Activities212

6 Preparing the Statement of Cash Flow:The Direct Method212

7 Preparing the Statement of Cash Flow:The Indirect Method213

Chapter 12 Financial Analysis221

1 Financial Ratios221

2 CVP Analysis227

3 Short-Term Decision Making230

Appendix Ⅰ Glossary245

Appendix Ⅱ Review Ⅰ257

Appendix Ⅲ Review Ⅱ266