| CHAPTER ONE GENERAL INTRODUCTION TO ACCOUNTING1.1 What Is Accounting1.2 The Elements of Accounting1.3 Basic Assumptions and Principles of Accounting1.4 Accounting Equation1.5 Financial StatementsTerms and PhrasesExercise 1.. Multiple ChoiceExercise 2. Analysis of TransactionsExercise 3 : CaseCHAPTER TWO PROCESSING ACCOUNTING INFORMATION 2.1 The Concept and Types of Accounts2.2 Recording Business Transactions2.3 Basic Rules for Recording Business Transactions2.4 Business Entity2.5 T-account2.6 Double Entry Rule2.7 Application of the Double Entry Rule 2.8 How Transactions Affect the Accounting Equation2.9 How to Make Adjusting Entries2.10 Transferring All the Data to T-accounts2.11 The Procedures of Accounting2.12 The Journal2.13 Closing Entries2.14 The Trial Balance2.15 Financial StatementsTerms and PhrasesExercise 1. True or FalseExercise 2: Multiple ChoiceExercise 3. CaseCHAPTER THREE CURRENT ASSETS3.1 Introduction to Assets and Current Assets3.2 Cash and Cash Equivalents3.3 Inventory3.4 Four Common Inventory Cost Flow Methods3.5 An Example of the Perpetual Inventory System3.6 FIFO Method3.7 LIFO Method3.8 Weighted-Average Method3.9 The Impact on Financial Statements Under Three Cost Methods3.10 The Impact on the Income Taxes Under the Three Methods3.11 Comparing the Perpetual System and the Periodic System3.12 The Use of the Lower of Cost or Market Rule3.13 Inventory Loss3.14 Accounts Receivable3.15 The Allowance Method of Accounting for Bad Debts: An Example3.16 How Is the Amount of Allowance for Doubtful Debts Estimated3.17 Direct Write-off Method3.18 Warranty3.19 Short-term Investments (Marketable Securities)Terms and PhrasesExercise 1: True or FalseExercise 2: Multiple ChoiceExercise 3: CaseCHAPTER FOUR LONG-TERM ASSETS4.1 Introduction to Long-term Assets4.2 Measuring the Cost of Long-term Assets4.3 A Basket Purchase 4.4 Depreciation and Depreciation Methods4.5 Straight-Line Depreciation4.6 The Retirement and Removal of Long-term Assets4.7 The Journal Entries Under Straight-Line Depreciation4.8 Financial Statements Under Straight-Line Depreciation4.9 Accelerated Depreciation Methods: Double-Declining Balance Depreciation4. 10 Financial Statements Under Double-Declining-Balance Depreciation4.11 Accelerated Depreciation Methods. Units-of-Production Depreciation4.12 Financial Statements Under Units-of-Production Depreciation4.13 Accelerated Depreciation Methods. Sum-of-the-Years-Digits Depreciation4. 14 Financial Statements Under Sum-of-the-Years-Digits Method4.15 Changing the Useful Life of a Depreciable Asset4.16 Changing the Salvage Value of a Depreciable Asset4.17 Intangible Assets and Amortization4. 18 Goodwill4. 19 Natural Resources and DepletionTerms and PhrasesExercise 1. True or FalseExercise 2. Multiple ChoiceExercise 3. CaseCHAPTER FIVE CURRENT AND LONG-TERM LIABILITIES5.1 Introduction to Liabilities5.2 Current Liabilities5.3 Accounts Payable5.4 Notes Payable5.5 The Discount of Notes Payable5.6 Amortization of Discount on Notes Payable5.7 The Current Portion of Long-term Debt5.8 Accrued Liabilities5.9 Unearned Revenue5.10 Estimated Liabilities5.11 Contingent Liability5.12 Long-term Liabilities5.13 General Introduction to Bonds5.14 Bonds Issued at Par5.15 Bonds Issued at a Discount5.16 Bonds Issued at a Premium5.17 Bonds Issued Between Interest Dates5.18 Deferred Income Taxes5.19 Lease Obligations5.20 The Contra-Liability AccountTerms and PhrasesExercise 1: True or FalseExercise 2：Multiple ChoiceExercise 3：CaseCHAPTER SIX STOCKHOLDERS' EQUITY6.1 Introduction to a Corporation6.2 Stockholders' Equity: Contributed Capital and Retained Earnings6.3 Common Stock6.4 Preferred Stock: Cumulative and Non-cumulative6.5 Accounting for Stock Issued for Cash6.6 Accounting for Stock Issued in Exchange for Assets or Services6.7 Accounting for Treasury Stock6.8 Dividends Distribution6.9 Stock Split6.10 The Different Values of a Stock6.11 Reporting Stockholders' Equity Transactions on the Statement of Cash FlowsTerms and PhrasesExercise 1: True or FalseExercise 2: Multiple ChoiceExercise 3 : CaseCHAPTER SEVEN BALANCE SHEET7.1 Introduction to Balance Sheet7.2 The Importance of Balance Sheet7.3 Common Classifications7.4 How to Prepare a Balance Sheet7.5 A Sample Balance SheetTerms and PhrasesExercise: Multiple ChoiceCHAPTER EIGHT INCOME STATEMENT8.1 Introduction to Income Statement8.2 Additional Special Items on the Income Statement8.3 Income Determination8.4 Changes in Estimates8.5 Forms of the Income Statement8.6 An Sample Single-step Income Statement Note8.7 An Sample Multiple-step Income Statement8.8 Cost of Goods SoldCHAPTER TEN ANALYSIS OF FINANCIAL STATEMENTSKEY TO EXERCISEREFERENCE |
内容加载中，请稍后...
商品评论（0条）