更新时间：2023-11-16 18:05:48
封面
版权信息
内容提要
前言
Chapter 1 Overview of Accounting
Listening Materials
Learning Objectives
Chapter Mind Map
Reading Materials
1.1 Accounting and Accounting Profession
1.1.1 Ethics of Accounting
1.1.2 Functions of Accounting
1.1.3 Users of Accounting Information
1.1.4 Accounting Profession
1.2 Accounting Assumptions
1.2.1 Business Entity
1.2.2 Going-concern
1.2.3 Monetary Unit
1.2.4 Time Period
1.3 Accounting Principles
1.3.1 Accrual Basis
1.3.2 Historical Cost
1.3.3 Realization
1.3.4 Matching
1.3.5 Full Disclosure
1.4 Quality Characteristics of Accounting Information
1.4.1 Relevance
1.4.2 Reliability
1.4.3 Comparability
1.4.4 Materiality
Key Terminologies
Review and Discussion Questions
Exercises
参考译文
Chapter 2 Accounting Cycle
2.1 Accounting Equation and Double-entry Accounting
2.1.1 Accounting Equation
2.1.2 Double-entry System
2.2 Definition of Accounting Cycle
2.3 Journals and Ledgers
2.3.1 Journals
2.3.2 Ledgers
2.4 Adjusting
2.4.1 Prepaid Expenses
2.4.2 Accrued Expenses
2.4.3 Accrued Revenues
2.4.4 Unearned Revenues
2.5 Closing Process
2.5.1 Temporary and Permanent Accounts
2.5.2 Posting Closing Entries
2.6 Trial Balance
2.6.1 Steps in Preparing a Trial Balance
2.6.2 Searching for and Correcting Errors
Chapter 3 Financial Statements
3.1 Balance Sheet
3.1.1 Components of Balance Sheet
3.1.2 Format of Balance Sheet
3.2 Income Statement
3.2.1 Components of Income Statement
3.2.2 Forms of Income Statement
3.3 Cash Flow Statement
3.3.1 Components of Cash Flow Statement
3.3.2 Preparation of Cash Flow Statement
3.4 Statement of Changes in Equity
3.4.1 Components of Statement of Changes in Equity
3.4.2 Preparation of Statement of Changes in Equity
3.5 Notes to Financial Statements
3.5.1 Accounting Policy
3.5.2 Financial Instruments
3.5.3 Related Party Transactions
3.5.4 Contingencies
3.5.5 Subsequent Events
Chapter 4 Current Assets
4.1 Monetary Capital
4.1.1 Cash
4.1.2 Bank Reconciliation
4.1.3 Internal Control Over Cash
4.1.4 Petty Cash Fund
4.1.5 Cash Surplus and Shortage
4.2 Receivables
