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CHAPTER 1 AN OVERVIEW OF ACCOUNTING1

1-1 WHAT IS ACCOUNTING1

1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING4

1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES8

1-4 FORMS OF BUSINESS ORGANIZATIONS16

Key Words,Phrases and Special Terms18

CHAPTER 2 FINANCIAL STATEMENTS22

2-1 THE BALANCE SHEET22

2-2 ACCOUNTING EQUATION30

2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION31

2-4 THE INCOME STATEMENT33

2-5 THE STATEMENT OF RETAINED EARNINGS35

2-6 THE STATEMENT OF CASH FLOWS36

2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS37

Key Words,Phrases and Special Terms39

CHAPTER 3 ACCOUNTING CYCLE42

3-1 THE LEDGER42

3-2 DOUBLE-ENTRY ACCOUNTING45

3-3 THE JOURNAL46

3-4 ADJUSTING ENTRIES53

3-5 CLOSING ENTRIES AND THE CLOSING PROCESS59

3-6 THE COMPLETE ACCOUNTING CYCLE64

Key Words,Phrases and Special Terms65

CHAPTER 4 CASH AND ACCOUNTS RECEIVABLE68

4-1 CASH68

4-2 ACCOUNTS RECEIVABLE77

Key Words,Phrases and Special Terms85

CHAPTER 5 MERCHANDISE INVENTORY88

5-1 WHAT IS INVENTORY88

5-2 ACQUIRING INVENTORY:WHAT COSTS TO CAPITALIZE89

5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD94

5-4 ERRORS IN THE INVENTORY COUNT97

5-5 SELLING INVENTORY:WHICH COST FLOW ASSUMPTION99

5-6 ENDING INVENTORY:APPLYING THE LOWER-OF-COST-OR-MARKET RULE105

5-7 ESTIMATING INVENTORIES106

Key Words,Phrases and Special Terms108

CHAPTER 6 INVESTMENTS IN EQUITY SECURITIES110

6-1 EQUITY SECURITIES CLASSIFIED AS CURRENT110

6-2 TRADING AND AVAILABLE-FOR-SALE SECURITIES111

6-3 LONG—TERM EQUITY INVESTMENTS119

Key Words,Phrases and Special Terms129

CHAPTER 7 PLANT ASSETS AND DEPRECIATION131

7-1 MAJOR CATEGORIES OF PLANT ASSETS131

7-2 ACQUISITION132

7-3 COST ALLOCATION—DEPRECIATION135

7-4 DISPOSAL141

7-5 INTANGIBLE ASSETS144

7-6 NATURAL RESOURCES148

Key Words,Phrases and Special Terms150

CHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIES152

8-1 WHAT IS THE DEFINITION OF A CURRENT LIABILITY152

8-2 DETERMINABLE CURRENT LIABILITIES152

8-3 ESTIMATED LIABILITIES158

8-4 CONTINGENCIES158

8-5 COMMITMENTS161

Key Words,Phrases and Special Terms161

CHAPTER 9 LONG-TERM LIABILITIES162

9-1 WHAT IS THE DEFINITION OF A LONG-TERM LIABILITY162

9-2 LONG-TERM NOTES PAYABLE162

9-3 BONDS PAYABLE163

9-4 LEASES171

Key Words,Phrases and Special Terms173

CHAPTER 10 OWNER'S EQUITY—PARTNERSHIP175

10-1 WHAT IS A PARTNERSHIP175

10-2 SIGNIFICANT FEATURES OF A PARTNERSHIP175

10-3 THE TYPES OF PARTNERSHIPS177

10-4 ACCOUNTING PRACTICES IN PARTNERSHIPS178

10-5 ALLOCATING PARTNERSHIP NET INCOME AMONG THE PARTNERS182

10-6 ADMISSION OF A NEW PARTNER187

10-7 LIQUIDATION OF A PARTNERSHIP191

Key Words,Phrases and Special Terms194

CHAPTER 11 OWNER'S EQUITY—CORPORATION195

11-1 WHAT IS A CORPORATION195

11-2 SIGNIFICANT FEATURES OF A CORPORATION195

11-3 FORMATION OF A CORPORATION197

11-4 ACCOUNTING FOR STOCKHOLDERS'EQUITY200

11-5 ACCOUNTING FOR COMMON STOCK AND PREFERRED STOCK ISSUANCE204

11-6 RETAINED EARNINGS208

11-7 STOCK OPTIONS213

Key Words,Phrases and Special Terms214

CHAPTER 12 STATEMENT OF CASH FLOWS216

12-1 A GENERAL DESCRIPTION OF THE STATEMENT OF CASH FLOWS216

12-2 HOW THE STATEMENT OF CASH FLOWS CAN BE USED222

12-3 DERIVING CASH FLOW FROM ACCRUAL FINANCIAL STATEMENTS224

12-4 THE COMPLETE STATEMENT OF CASH FLOWS233

Key Words,Phrases and Special Terms236

CHAPTER 13 USING FINANCIAL STATEMENT INFORMATION238

13-1 CONTROL AND PREDICTION238

13-2 ANALYZING THE FINANCIAL STATEMENTS240

13-3 ANALYZING FINANCIAL RATIOS249

13-4 CASH FLOW ANALYSIS252

Key Words,Phrases and Special Terms254

CHAPTER 14 ACCOUNTING IN THE 21ST CENTURY256

14-1 E—COMMERCE AND WEB—TRUST256

14-2 INFORMATION SYSTEMS AUDITING261

Key Words,Phrases and Special Terms269

第一章 总论271

第二章　财务报表284

第三章　会计循环297

第四章　现金和应收账款315

第五章　商品存货329

第六章　权益性证券投资344

第七章 固定资产及其折旧358

第八章 流动负债和或有事项373

第九章　长期负债381

第十章　业主权益——合伙企业390

第十一章 业主权益——公司405

第十二章　现金流量表420

第十三章 财务报表信息的使用436

第十四章　二十一世纪的会计448