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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 ofAccounting3

1.3 Users of Accounting Information4

1.4 Accounting Profession5

1.5 Financial Accounting and Managerial Accounting6

1.5.1 Managerial accounting6

1.5.2 Financial accounting7

1.5.3 Managerial accounting versus financial accounting7

1.6 Ethics and Accounting8

1.6.1 Ethics in Business8

1.6.2 Ethics in Your Future Career9

Summary of Learning Objectives10

Accounting Vocabulary11

Notes to the Tlext12

Reading Material14

Assignment Material14

Chapter 2 The Accounting Equation and the Account16

2.1 Types ofBusiness Organizations16

2.2 The Accounting Equation17

2.3 The Effects of Business Transactions on the Accounting Equation18

2.4 The Account23

2.4.1 The T Account23

2.4.2 Management's Use of Accounts24

2.4.3 The Ledger24

2.4.4 Types of Commonly Used Accounts25

2.4.5 Titles of Accounts27

Summary of Learning Objectives28

Accounting Vocabulary29

Notes to the Text30

Reading Material32

Assignment Material32

Chapter 3 Recording Business Transactions36

3.1 Double-Entry Bookkeeping36

3.2 Recording Business Transaction39

3.2.1 Recording Transactions in Journals39

3.2.2 Posting from the Journal to the Ledger41

3.3 Illustrative Problem42

3.4 The Trial Balance44

Summary of Learning Objectives46

Accounting Vocabulary46

Notes to the Text47

Reading Material48

Assignment Material49

Chapter 4 Basic Financial Statements55

4.1 Financial Statements55

4.1.1 The Balance Sheet55

4.1.2 The Income Statement56

4.1.3 The Statement of Owner's Equity57

4.1.4 The Statement of Changes in Financial Position58

4.1.5 Relationship of the Financial Statements59

4.2 The Balance Sheet61

4.2.1 Classification of Assets and Liabilities61

4.2.2 Formats of Balance Sheet62

4.2.3 Current Ratio and Debt Ratio65

4.3 The Income Statement66

4.3.1 Formats of Income Statement66

4.3.2 Gross Margin Percentage and Inventory Turnover69

Summary of Learning Objectives71

Accounting Vocabulary72

Notes to the Text73

Reading Material75

Assignment Material76

Chapter 5 The Measurement of Business Income80

5.1 Business Income80

5.2 Some Generally Accepted Accounting Principles82

5.2.1 Accrual-Basis Accounting82

5.2.2 The Accounting Period83

5.2.3 Revenue Principle84

5.2.4 Matching Principle85

5.2.5 Time-Period Concept85

5.3 Adjustments to the Accounts86

5.4 Adiusted Trial Balance96

5.5 Preparing the Financial Statements from the Adjusted Trial Balance97

Summary of Learning Objectives100

Accounting Vocabulary101

Notes to the Text102

Reading Material104

Assignment Material105

Chapter 6 Completing the Accounting Cycle(Ⅰ)109

6.1 The Accounting Cycle109

6.2 Preparation of the Work Sheet110

6.2.1 The Accountant's Work Sheet110

6.2.2 Steps in Preparing the Work Sheet110

6.3 Uses of the Work Sheet118

6.3.1 Preparing the Financial Statements118

6.3.2 Recording the Adjusting Entries120

6.4 Closing the Accounts122

Summary of Learning Objectives125

Accounting Vocabulary126

Notes to the Text127

Reading Material128

Assignment Material129

Chapter 7 Completing the Accounting Cycle(Ⅱ)133

7.1 The Operation Cycle for a Merchandising Business133

7.2 Accounting Record of the Operating Cycle134

7.2.1 Purchase of Inventory134

7.2.2 Purchase Discounts135

7.2.3 Purchase Returns and Allowances136

7.2.4 Transportation Costs137

7.2.5 Sale of Inventory138

7.2.6 Sales Discounts,Sales Returns and Allowances139

7.2.7 Cost of Goods Sold140

7.3 The Accounting Cycle for a Merchandising Business143

7.3.1 The Adjusting and Closing Process for a Merchandising Business143

7.3.2 Work Sheet of a Merchandising Business143

7.3.3 Financial Statements of a Merchandising Business146

7.3.4 Adjust and Close the Accounts of a Merchandising Business149

Summary of Learning Objectives150

Accounting Vocabulary151

Notes to the Text152

Reading Material154

Assignment Material155

Chapter 8 Ledgers and Journals164

8.1 Ledgers164

8.2 Journals165

8.3 Special Journals166

8.3.1 Sales Journal166

8.3.2 Cash Receipts Journal169

8.3.3 Purchase Journal172

8.3.4 Cash Disbursements Journal175

Summary of Learning Objectives178

Accounting Vocabulary179

Notes to the Text180

Reading Materials181

Assignment Material183

Part Two Financial Accounting187

Chapter 9 Cash and Internal Control187

9.1 Definition of Internal Control187

9.2 Basic Principle and Policies188

9.3 Internal Cash Control189

9.3.1 Individual Cash Accountability189

9.3.2 Cash Recording190

9.3.3 Cash Depositing190

9.3.4 Reconciliation191

9.3.5 Refunds and Voids191

9.3.6 Safeguarding Cash191

9.4 Internal Control over Merchandise Transactions192

9.4.1 Control of Sales and Cash Receipts193

9.4.2 Control of Purchases and Cash Disbursements195

9.4.3 Control of Purchases Discounts195

9.5 The Bank Account:a Control Device196

9.5.1 Bank Statement196

9.5.2 Bank Reconciliation196

9.5.3 Preparation of Bank Reconciliation200

9.5.4 Recording Entries from the Reconciliation202

Summary of Learning Objectives203

Accounting Vocabulary205

Notes to the Text206

Reading Materials208

Assignment Material209

Chapter 10 Accounts Receivable and Notes Receivable212

10.1 Accounts Receivable and Notes Receivable212

10.2 Accounting for Notes Receivable214

10.3 Uncollectible Accounts Expenses215

10.4 The Two Methods of Accounting for Bad Debts217

10.4.1 Allowance Method217

10.4.2 Direct Write-off Method of Accounting for Uncollectibles221

Summary of Learning Objectives221

Accounting Vocabulary222

Notes to the Text223

Reading Material224

Assignment Material225

Chapter 11 Accounting for Inventory228

11.1 The Basic Concept of Inventory Accounting228

11.2 Inventory Accounting System229

11.3 Calculating the Cost of Inventory231

11.3.1 Inventory Costing Method231

11.3.2 Comparing Inventory Costing Methods234

11.4 Valuation of Inventory at Other than Cost235

11.4.1 Valuation at Lower-of-Cost-or-Market235

11.4.2 Valuation at Net Realizable Value236

11.5 Estimating Inventory Cost236

11.5.1 Retail Method of Inventory Costing236

11.5.2 Gross Profit Method of Estimating Inventories238

Summary of Learning Objectives238

Accounting Vocabulary240

Notes to the Text241

Reading Material242

Assignment Material244

Chapter 12 Non-current Assets and Intangible Assets248

12.1 Non-current Assets248

12.2 Depreciation Methods251

12.3 Disposal of Fixed Assets255

12.4 Intangible Assets257

12.5 Amortization of Intangible Assets259

Summary of Learning Objectives260

Accounting Vocabulary261

Notes to the Text262

Reading Material263

Assignment Material264

Chapter 13 Current Liabilities and Payroll Accounting267

13.1 Current Liabilities267

13.2 Accounts Payable268

13.3 Notes Payable269

13.4 Payroll Accounting271

13.5 Internal Control Over Payroll274

Summary of Learning Objectives275

Accounting Vocabulary276

Notes to the Text277

Reading Material278

Assignment Material279

Chapter 14 Non-current Liabilities282

14.1 Non-current Liabilities282

14.2 Types of Bonds283

14.3 Accounting for Issuing Bonds284

14.4 Adjusting Entries for Interesting Expenses288

14.5 Accouting for Redeeming Bonds290

14.6 Convertible Bonds291

Summary of Learning Objectives292

Accounting Vocabulary293

Notes to the Text294

Reading Material295

Assignment Material296

Chapter 15 Shareholder's Equity299

15.1 The Characteristics of a Corporation299

15.2 Share Capital300

15.3 Shareholder's Equity301

15.4 Issuing Stock301

15.4.1 Issuing Stock for Cash301

15.4.2 Issuing Common Stock for Services or Non-cash Asset303

15.4.3 Issuing Preferred Stock304

15.5 Accounting for Dividends305

15.6 Accounting for Income Taxes306

15.7 Retained Earnings307

Summary of Learning Objectives310

Accounting Vocabulary311

Notes to the Text312

Reading Material312

Assignment Material314

Part Three Analysis of Accounting Information318

Chapter 16 Preparing and Using the Financial Statements318

16.1 Introduction to Financial Statements318

16.1.1 Classified Financial Statements319

16.1.2 Relationships among the Financial Statements321

16.2 The Balance Sheet322

16.2.1 Formats of the Balance Sheet323

16.2.2 Elements of the Balance Sheet324

16.2.3 Preparation of the Balance Sheet327

16.3 The Income Statement327

16.3.1 Formats of the Income Statement328

16.3.2 Elements of the Income Statement329

16.3.3 Preparation of the Income Statement330

16.4 The Cash Flow Statement330

16.4.1 Elements of the Cash Flow Statement331

16.4.2 Formats of the Cash Flow Statement332

16.4.3 Preparation of the Cash Flow Statement333

Summary of Learning Objectives334

Accounting Vocabulary336

Notes to the Text337

Reading Material338

Assignment Material339

Chapter 17 Financial Statement Analysis342

17.1 An Introduction of Financial Statement Analysis342

17.2 Percentage Analysis345

17.2.1 Horizontal Analysis345

17.2.2 Trend Analysis346

17.2.3 Vertical Analysis347

17.3 Ratio Analysis347

17.3.1 Profitability Ratios348

17.3.2 Liquidity Ratios353

17.3.3 Financial Stability Ratios357

Summary of Learning Objectives360

Accounting Vocabulary361

Notes to the Text362

Reading Material363

Assignment Material364

Appendix368

Appendix Ⅰ:How to Read Original English Textbook of Accounting368

Appendix Ⅱ:Reference Versions for Reading Materials371

Appendix Ⅲ:Answers to Assignment Material385

Appendix Ⅳ:Recommended Websites of Accounting421

Appendix Ⅴ:A List of Reference Book422