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书籍目录

Chapter 1 Introduction

I. Accounting Definition

II. Functions of Accounting

III. Bookkeeping and Accountion

IV. Types of Business Organizations

Exercises



Chapter 2 Accounting Equation

I. Assets, Liabilities and Capital

II. Accounting Equation

III. Tra nsactions and Their Effects on the Accoun

ting Equation

Exercises

Chapter 3 The Double-Entry System

I. The account

II. The Chart of Accounts

III. Debits and Credits

IV. Permanent and Temporary Accounts

V. The Ledger

VI. The Trial Balance

Exercises

Chapter 4 Journalizing and Posting

I. The Journal

II. Journalizing

III. Posting

Exercises

Chapter 5 The Financial Statements

I. The Forms of Financial Statements

II. The Income Statement

III. The Balance Sheet

IV. The Capital Statement

V. The Classfied Financial Statements

Exercises

Chapter 6 Adjustment

I. Accrual Basis and Cash Basis Accounting

II. Adjustments to the Accounts

III. Closing Entries

IV. Ruling Accounts

V. The Post-osing Trial Balance

Exercises

Chapter 7 Worksheet

I. The Accounting Cycle

II. The Worksheet

III. The Steps in Preparing the Worksheet

IV. The Function of the Worksheet

Exercises

Chapter 8 Merchandising Operations

I. Trade Discounts

II. Cash Discounts

III. Merchandise Inventory

IV. Purchase of Merchandise Inventory

V. Sales of Merchandise Inventory

VI. Sales Taxes

vII. Cost of Goods Sold

VIII. Operating Expenses

IX. The Income Statement for Merchandising

Company

Exercises

Chapter 9 Special Journals and Subsidiary Ledgers

I. Special Journals and the General Journal

II. Special Ledgers (Subsidiary Ledgers)

III. Sales Journal

IV. Cash Receipts Journal

V. Purchases Journal

VI. Cash Disbursements Journal

Exercises

Chapter 10 Cash and its Control

I. The Significance of Cash Control

II. Controlling Cash Receipts

III. Controlling Cash Disbursements

IV. Controlling Cash Balances

V. Bank Statements

VI. Preparation of a Bank Reconciliation

VII. The Entries from the Reconciliation

VIII. Petty Cash Fund

Exercises

Chapter 11 Accounts Receivable and Notes Receivable

I. Classification of Receivables

II. Uncollectible Accounts

III. Notes Receivable

IV. Discounting a Note Receivable

V. Dishonoured Notes Receivable

Exercises

Chapter 12 Current Liabilities and Long-term Lia bilities

I. Current Liabilities of Known Amount

II. Current Liabilities to be Estimated

III. Contingent Liabilities

IV. Mortgage

V. Bonds Payable

Exercises

Chapter 13 Inventory Measurements

I. The Necessity of the Measurement of Merchan-

dise Inventory

II. Inventory Systems

III. The Methods of Inventory Measurement

IV. The Methods of Estimating Inventory

Exercises

Chapter 14 Long--term Assets and Their Depreciations

I. Classification of Long--term Assets

II. The Nature of Depreciation

III. The Commonly Used Depreciation Methods

IV. The Accelerated Depreciation Methods

Exercises

Chapter 15 Payroll Accounting

I. Payroll Register

II. Gross Pay and Net Pay

III. Payroll Deductions

IV. The Entries for the Payroll Accounting

Exercises

Chapter 16 Partnership Accounting

I. Characteristics of a Partnership

II. Formation of a Partnership

III. Division of Net Income and Loss

IV. Admission of a New Partner

V. Liquidation of a Partnership

Exercises

Chapter 17 Corporation Accounting

I. Characteristics of a Corporation

II. Corporate Terminology

III. Common Stock

IV. Preferred Stock

V. Issue of Stock

VI. Treasury Stock

VI. Equity Accounting for the Corporation

Exercises

Chapter 18 Accounting Concepts and Principles

I. Accounting Entity Concept

II. Going Concern Concept

III. Money Measurement Concept

IV. Accounting Period Concept

V. Historical Cost Principle

VI. Objectivity Principle

VII. The Realization Principle and Matching Principle

VIII. The Conservatism Principle

IX. Consistency Principle

X. Full-isclosure Principle

Exercises

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