目錄
Part One Accounting Theory—Concepts and Framework
CHAPTER 1 Accounting:The Basis for Decisions
1.1 Accounting: Information for Decision Making
1.2 Financial Accounting Information
1.3 Profession Fields of Accounting
Extending your knowledge—Accounting Ethic
Key words, phrases, and special terms
Multiple-choice Questions
Exercises
Cases
CHAPTER 2 Theoretical Framework Underlying Financial Accounting
2.1 Nature of a Theoretical Framework
2.2 First Level: Basic Objectives
2.3 Second Level:Fundamental Concepts
2.4 Third Level: Recognition and Measurement Concepts
Extending your knowledge—Industry Practice
Key words, phrases, and special terms
Multiple-choice Questions
Exercise
Cases
Part Two Accounting Information—Recording and Disclosure
CHAPTER 3 Accounting Cycle
3.1 Double-entry Accounting
3.2 Journalizing and Posting
3.3 End of period Adjusting Entries
3.4 Work Sheet
3.5 Closing Entry
3.6 Preparing Financial Statements
Extending your knowledge—Adjustment for Taxes in Unprofitable Periods
Key words, phrases, and special terms
Multiple choice Questions
Exercises
Cases
CHAPTER 4 Basic Financial Statements
4.1 Balance Sheet
4.2 Income Statement
Extending your knowledge—Combined Statement of Income and Retained Earnings
Key words, phrases, and special terms
Multiple-choice Questions
Exercises
Cases
Part Three Accounting Elements(Assets)——Recognition and Measurement
CHAPTER 5 Current Assets—Cash, Temporary Investments, Receivables
5.1 Cash
5.2 Temporary Investments
5.3 Accounts Receivable
5.4 Notes Receivable
Extending your knowledge—Factoring Accounts Receivable
Key words, phrases, and special terms
Multiple-choice Questions
Exercises
Cases
CHAPTER 6 Current Assets(Continued)——Inventories
6.1 Inventory Systems
6.2 Inventory Measurement
6.3 Estimating Inventories
Extending your knowledge—LIFO Reserves
Key words, phrases, and special terms
Multiple choice Questions
Exercises
Cases
CHAPTER 7 Long-term Assets
7.1 Plant Assets
7.2 Intangible Assets
7.3 Natural Resources
Extending your knowledge—Non-monetary Transactions
Key words, phrases, and special terms
Multiple-choice Questions
Exercises
Cases
Part Four Accounting Elements(Liability and Equity)——Recognition and Measurement
CHAPTER 8 Current Liabilities
8.1 Current Liabilities of Known Amount
8.2 Current Liabilities that must be Estimated
Extending your knowledge—Contingent Liabilities
Key words, phrases, and special terms
Multiple-choice Questions
Exercises
Cases
CHAPTER 9 Long term Liabilities
9.1 The Basic Concepts of Bonds
9.2 Issuing Bonds Payable
9.3 Amortization of Bond Discount and Premium
9.4 Early Retirement of Bonds Payable
9.5 Convertible Bonds and Notes
Extending your knowledge—Advantages of Financing Operations with Bonds versus Stock
Key words, phrases, and special terms
Multiple-choice Questions
Exercises
Cases
CHAPTER 10 Stockholders』 Equity
10.1 Stock
10.2 Common Stock and Preferred Stock
10.3 Issuance Stock
10.4 Dividends
10.5 Stock Splits
10.6 Treasury Stock
10.7 Donated Capital
Extending your knowledge—Book Value and Market Price
Key words, phrases, and special terms
Multiple-choice Questions
Exercises
Cases
Part Five Accounting Analysis—Understanding and Application
CHAPTER 11 Statement of Cash Flows
11.1 Function of the Statement of Cash Flows
11.2 Classifications of Cash Flows
11.3 Preparation of the Statement of Cash Flows
11.4 A Complete Illustration
Extending your knowledge—Free Cash Flow
Key words, phrases, and special terms
Multiple-choice Questions
Exercises
Cases
CHAPTER 12 Financial Statement Analysis
12.1 Objectives of Financial Statement Analysis
12.2 Basic Analytical Procedures
12.3 Current Position Analysis
12.4 Assets Management Analysis
12.5 Solvency Ability Analysis
12.6 Profitability Analysis
Extending your knowledge—Ratio of Liabilities to Stockholders』Equity
Key words, phrases, and special terms
Multiple-choice Questions
Exercises
Cases
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