基础会计原理

内容概要

克米特.D.拉森,得克萨斯大学奥斯汀分校会计教授。

芭芭拉.恰贝塔，那萨社区大学会计教授。

书籍目录

Contents

Prologue

Your Introduction to Business,

Accounting, and Ethics

Accounting and Its Role in

Organizations

What Goes on in Organizations?

Using Accounting to Serve Intemal

Needs

Using Accounting to Serve Extemal

Needs

The Difference between Accounting and

Bookkeeping

Accounting and Computers

Why Studdy Accounting?

The Types of Accountants

The Fields of Accounting

Summary

The Importance of Ethics in

Accounting

1 Financial Statements and Accounting

Principles

Financial Statements

Assets, Liabiliries, and Equity

Generally Accepted Accounting Principles

(GAAP)

How Accounting Principles Are

Established

Intemational Accounting Standards

Understanding Generally Accepted

Accounting Principles

Legal Fonns of Business Organizations

Using the Balance Sheet Equation to

Provide Useful Information

The Effects of Transactions on the

Accoundng Equation

Revenue Recognitionn Principle

The Effects ofAdditional Transactions

on the Accounting Equattion

Understanding More about the Financial

Statements

Using the Information--Return on Equity

2 Recording Transactins

The Accounting Process

Source Documents and Business Papers

Recording Infonnation in the Accounts

The Ledger and the Chart of Accounts

Using T-Accounts

Using Debits and Credits in Double-Entry

Accounting

Examples of Debits and Credits

Accounts and the AccountingEquation

Transactions Are First Recorded in the Joumal

Balance Column Accounts

Posting Journal Entries

Preparing and Using the Trial Balance

Other Formatting Conventions

Using the Infonnation-The Debt Ratio

3 Adjusting the Accounts and Preparing the

Statements

Accounting Periods and Fiscal Years

Why Are the Accounts Adjusted at the

End of an Accounting Period?

The Adjusting Process

Accrual Basis Compared with Cash Basis

Accounting

Adjusting Specific Accounts

The Adjusted Trial Balance

Preparing Financial Statements frrom the Adjusted

Trial Balance

Removing Accrued Assets and Liabilities

from the Accounts

Classifying Balance Sheet Items

Equity on the Balance Sheet

Altemative Balance Sheet Formats

Using Code Numbers for Accounts

Using the Information--The Current Ratio

Appendlx A Recording Prepaid and Unearned

Items in Income Statement Accounts

4 The Work Sheet and the Closing Process

Using Work Sheets at the End of

Accounting Periods

Preparing the Work Sheet

Preparing Adjusting Entries from the

Work Sheet

Preparing Pinancial Statements from the

Work Sheet

Why Use a Work Sheet?

Altemate Formats of the Work Sheet

Closing Entries

Sources of Closing Entry Infonnation

The Post-Closing Trial Balance

The Ledger for Clear Copy Co.

Closing Entries for Corporations

A Review of the Accounting Cycle

Using the Infonnation-The Profit Margin

Appendix B Reversing Entries

5 Accounting for Merchandising Activities

The Nature of Merchandising Activities

Total Revenue from Sales

Measuring Inventory and Goods Sold

Calculating the Cost of Goods'Sold with a Periodic

Inventory System

Altemative Income Statement Formats

Closing Entries for Merchandising Companies

A Work Sheet for a Merchandising Company

The Adjusting Entry Approach to Recording the

Change in the Merchandise Inventory

Account

Using the Informadon--The Acid-Test Rado

6 Accounting Systems

The Components of an Accoundng System

Small and Large Computer-Based Systems

Custom-Designed and Off-the-Shelf Programs

Batch and On-Line Systems

Computer Networks

Special Joumals

Keeping a Separate Account for Each

Credit Customer

Maintaining a Separate Record for Each

Account Payable

Posdng the Sales Journal

Idendfying Posted Amounts

Cash Receipts Journal

Posting Rule

Purchases Joumal

The Cash Disbursements Joumal or Check

Register

Tesdng the Accuracy of the Ledgers

Sales Taxes

Sales Invoices as a Sales Joumal

Sales Retums

General Joumal Entries

Using the Infonnadon-Business Segments

7 Accoundng for Cash and the Principles of

Intemal Control

Cash, Cash Equivalents, and the Concept of

Liquidity

Intemal Control

Computers and Intemal Control

Intemal Control for Cash

The Voucher System and Control

The Voucher System and Expenses

The Petty Cash Fund

lllustradon of a Petty Cash Fund

Cash Over and Short

Reconciling the Bank Balance

lllustradon of a Bank Reconciliadon

Other Intemal Control Procedures

Using the Informadon-Days' Sales Uncollected

8 Short-Term Investments and Receivables

Short-Term Investments

Credit Sales and Receivables

Credit Card Sales

Maintaining a Separate Account for Each Credit

Customer

Bad Debts

Matching Bad Debt Expenses with Sales

Allowance Method of Accoundng for Bad

Debts

Esdmadng the Amount of Bad Debts Expense

Direct Write-Off Method of Accoundng for Bad

Debts

The Materiality Principle

Installment Accounts and Notes Receivable

Promissory Notes

Converdng Receivables into Cash before They

Are Due

Full-Disclosure Principle

Using the Informadon-Accounts Receivable

Turmover

9 Inventories and Cost of Goods Sold

Matching Merchandise Costs with Revenues

Items to Include in Merchandise inventory

Elements of Merchandise Cost

Taking an Ending Inventory

Assigning Costs to Inventory Items

Inventory Errors-Periodic System

Perpetual Inventory Systems

Comparing Joumal Entries under Periodic and

Perpetual Inventory Systems

Subsidiary Inventory Records--Perpetual

System

Lower of Cost or Market

The Conservatism Principle

The Retail Method of Estimating Inventories

Gross Profit Method of Estimating Inventories

Using the Information-Merchandise Tumover

and Days' Stock on Hand

10 Plant and Equipment

Plant Assets Compared to Other Types of Assets

Cost of a Plant Asset

Nature of Depreciation

Service (Useful) Life of a Plant Asset

Salvage Value

Allocating Depreciation

Depreciation for Partial Years

Depreciation on the Balance Sheet

Revising Depreciation Rates

Accelerated Depreciation

Revenue-and Capital Expenditures

Plant Asset Disposals

Exchanging Plant Assets

Using the Information-Total Asset Turmover

11 Natural Resources, Intangible Assets, and

Long-Term Investments

Natural Resources

Intangible Assets

/ Classifying Investments

Long-Tenn Investments in Securities

Investments in Intemational Operations

Using the Infonnation--Retum on Total Assets

12 Current and Long-Term Liabilities

Defining and Classifying Liabilities

Uncertain Aspects of Some Liabilities

Estimated Liabilities

Contingent Liabilities

Accounting for Known Liabilities

Payroll Liabilities

Employer's Payroll Taxes

Employec Benefits

Short-Tenn Notes Payable

Adjustments at the End of the Reporting Period

Long-Tenn Liabilities

Present Value Concepts

Compounding Periods, Shorter than a Year

Applying Present Value Concepts to Long-Term

Notes

Liabilities from Leasing

Using the Information--Times Fixed Interest

Charges Eamed

13 Corporations and Partnerships

CORPORATIONS

Characteristics of Corporations

Organizing a Corporadon

Organization Costs

Management of a Corporation

Stock Certificates and the Transfer of Stock

Authorization and Issuance of Stock

Par Value and Minimum Legal Capital

Stock Premiums and Discounts

No-Par Stock

Sale of Stock through Subscriptions

Corporate Dividends

Rights of Common Stockholders

Preferred Stock

Why Preferred Stock Is Issued

Convertible Preferred Stock

Stock Values

PARTNERSHIPS

Characteristics of Partnerships

Partnership Accoundng

Nature of Partnership Eamings

Division of Eamings

Using the Information-Dividend Yield

14 Additional Corporate Transactions; Reporting

Income and Retained Eamings; Eamings per

Sharc

CORPORATE DlVlDENDS AND OTHER STOCK

TRANSACTlONS

Retained Eamings and Dividends

Dividends Based on Contributed Capital

Stock Dividends

Stock Splits

Treasury Stock

Purchasing Treasury Stock

Reissuing Treasury Stock

Retiring Stock

REPORTlNG INCOME AND RETAlNED

EARNlNGSINFORMATlON

Continuing Operations

Discontinued Segments

Extraordinary Items

Changes in Accounting Principles

Eamings per Share Section of the Income

Statement

Prior Period Adjustments for Correcting Material

Errors

Changes in Accounting Estimates

Statement of Changes in Stockholders' Equity

EARNlNGS PER SHARE

Companies with Simple Capital Structures

Companies with Complex Capital Structures

Presenting Earnings per Share on the Income

Statement

Using the Infonnation--The Price-Earnings Ratio

15 Installment Notes Payable and Bonds

Installment Notes Payable

Borrowing by Issuing Bonds

Advantages of Issuing Bonds

Characteristics of Bonds

The Process of Issuing Bonds

Selling Bonds between Interest Dates

Bond Interest Rates

Bonds Sold at a Discount

Bonds Sold at a Premium

Accounting for Accrued Interest Expense

Retiring Bonds Payable

Mortgages as Security for Bonds and Notes

Using the Information-Pledged Assets to Secured

Liabilities

Present Value Tables

16 Reporting and Using Cash Flows in Decision

Making

Why Cash Flow Information Is Important

Statement of Cash Flows

Classifying Cash Transactions

Noncash Investing and Financing Activities

Preparing a Statement of Cash Flows

Grover Company: A Comprehensive Example

Reconciling Net Income to Net Cash Provided

(or Used) by Operating Activities

The Indirect Method of Calculating Net Cash

Provided (or Used) by Operating Activides

Adjustments for Changes in Current Assets and

Current Liabilities

Applying the Indirect Method to Grover Company

Using the Information--Cash FlBows

l7 Analyzing Financial Statements

Financial Reporting

Comparative Statements

Analysis of Short-Tenn Liquidity

Analysis of Long-Term Risk and Capital Structure

Analysis of Operatmg Efficiency and Profitability

Review of Financial Statement Ratios and Statistics

for Analysis

Standards of Comparison

l8 An Introduction to Managerial Accountmg

and Cost Accounting Concepts

Introduction to Managerial Accounting

Comparing Merchandising and ManufacturiDg

Activities

Financial Statements for a Manufacturing Company

The Difference between Period and Product Costs

Manufacturing Activities and the Manufacturing

Statement

Accounting for Manufacturing Activities with a

General Accounting System

Cost Flows and Joumal Entries under a General

Accounting System

Reporting Overhead Costs to Managers and to

Extemal Parties

Inventory Valuation Problems under a General

Accounting System

19 New Producdon Management Concepts and

Job Order Cost Accountmg Systems

New Production Management Concepts

Production Management and Cost Accounting '

Characteristics of Job Order Manufacturing

Operations

S.equence of Events in a Job Order Manufacturing

Operation

Job Order Operations of Service Companies

Job Order Cost Accounting

Materials Cost Flows and Related Documents

Labor Cost Flows and Related Documents

Overhead Cost Flows and Related Documents

Summary of All Manufacturing Cost Flows during

the Period

The Manufacturing Statement

Adjusting for Underapplied and Overapplied

Factory Overhead

20 Process Cost Accounting

Process Manufacturing Operations

Accumulating the Costs of Each Manufacturing

Process

Calculating and Using Equivalent Units of

Production

Accounting for Delta Processing Company's

Grinding Department

Accounting for Delta Processing Company's Mix-

ing Department

Transferring Costs to Finished Goods Inventory and

to Cost of Goods Sold

New Production Management Concepts and Process

Manufacturing Systems

2l Cost Allocation and Activity-Based Costing

Departmental Accounting

Creating Departments within a Business

Using Infonnation to Evaluate Departments

Obtaimng Infonnation about Departments

Allocating Expenses among Departments

Procedures for Allocating Costs and Expenses

Departmental Contributions to Overhead

Eliminating an Unprofitable Department

Controllable Costs and Expenses

Responsibility Accounting

Joint Costs

Activity-Based Costing

22 Cost-Volume-Profit Analysis

Quesdons Addressed by Cost-Volume-profit

Analysis

Cost Behavior

Assumptions Used in Cost-Volume-Profit Analysis

Identifying Cost Behavior

Finding the Break-Even Point

Drawing a CVP Chart

Finding the Income from an Expected Sales Level

Finding the Amount of Sales Needed for a Target

Net Income

Finding the Margin of Safety

Finding the Answers to Other Questions

Multiproduct Break-Even Point

Evaluating the Usefulness of Cost-Volumc-Profit

Analysis

23 The Master Budget: A Formal Plan for the

Business

The Importance of Budgeting

Benefits firom Budgeting

The Budget Committee

The Budget Period

The Master Budget

Preparing the Master Budget

IIlUlustrating the Preparation of the Master Budget

Flexible Budgets and Standard Costs

Fixed Budgets and Perfonnance Reports

24 FLEXlBLE BUDGETS

Prcparing a Flexible Budget

Flexible Budget Perfonnance Report

STANDARD COSTS

Setting the Amounts of Standard Costs

Variances

Assigning Standard Overhead Costs to Products and

Services

Overhead Variances

Using Standard Costs to Control a Business

Using Standard Costs for Service and Other

Nonmanufacturing Activities

Standard Costs in the Accounts

25 Capital Budgeting and Other Managerial

Decisions

CAPlTAL BUDGETlNG

Payback Period

Rate of Retum on Average Investment

Net Present Values

OTHER MANAGERlAL DEClSlONS

Replacing Plant Assets

Accepting Additional Business

Make or Buy Decisions

Other Cost Concepts

Scrapping or Reworking Defective Units

Process or Sell

Selecting a Sales Mix

Appendixes

C Payroll Reports, Records, and Procedures APD-l

D Accounting Principles, the FASB's Conceptual

Framework, and Altemative Valuation Methods

APD-lO

E Present and Future Values: An Expansion

APD-30

F Financial Statements and Related Disclosures from

Apple Computer, Inc.'s 1993 Annual Report

APD-42

G Financial Statements from the Annual Reports of

Federal Express Corporation and Ben & Jerry's

Homemade, Inc. APD-65

Comprehensive List of Accounts LA-l

Photo Credits PC-l

Index l-l

作者简介

本书在美国非常受欢迎，为适应课堂教学的变化和会计教育变革委员会的要求，本版增添了大量的公司实际案例，在各章都附加了具有挑战性的阅读材料，不论对学生还是对教师来说，本书都是不可多得的标准教科书。

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