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会计学原理 英文PDF|Epub|txt|kindle电子书版本下载

会计学原理 英文
  • 曲晓辉，尹淳皙，金孝珍编著 著
  • 出版社： 上海：立信会计出版社
  • ISBN：9787542930194
  • 出版时间：2011
  • 标注页数：396页
  • 文件大小：51MB
  • 文件页数：409页
  • 主题词：会计学－高等学校－教材－英文

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图书目录

Chapter 1 INTRODUCTION TO FINANCIAL ACCOUNTING1

1.1 SCOPE AND PURPOSE OF FINANCIAL ACCOUNTING3

1.2 OTHER BRANCHES OF ACCOUNTING5

1.3 ACCOUNTING CAREER OPPORTUNITIES6

1.4 TYPES OF BUSINESS ENTITY7

1.5 BUSINESS ACTIVITIES9

1.6 UNDERLYING CONCEPTS OF FINANCIAL ACCOUNTING10

1.7 THE ACCOUNTING EQUATION14

QUESTIONS20

EXERCISES20

Chapter 2 FINANCIAL STATEMENTS31

2.1 INTRODUCTION33

2.2 CASH BASIS VERSUS ACCRUAL BASIS OF ACCOUNTING34

2.3 INCOME STATEMENT36

2.4 STATEMENT OF FINANCIAL POSITION37

2.5 CLASSIFIED FINANCIAL STATEMENTS40

QUESTIONS48

EXERCISES49

Chapter 3 RECORDING TRANSACTIONS55

3.1 INTRODUCTION57

3.2 ACCOUNTING CYCLE58

3.3 THE ACCOUNT58

3.4 TWO ACCOUNTING BOOKS:JOURNAL AND LEDGER62

3.5 CHART OF ACCOUNTS64

3.6 RECORDING TRANSACTIONS66

3.7 TRIAL BALANCE75

QUESTIONS77

EXERCISES77

Chapter 4 ADJUSTING AND CLOSING ENTRIES85

4.1 INTRODUCTION87

4.2 PREPAID EXPENSES89

4.3 UNEARNED REVENUES91

4.4 TWO WAYS OF RECORDING DEFERRALS93

4.5 ACCRUED EXPENSES94

4.6 ACCRUED REVENUES96

4.7 DEPRECIATION97

4.8 CLOSING ENTRIES99

4.9 POST-CLOSING TRIAL BALANCE102

QUESTIONS104

EXERCISES105

Chapter 5 PREPARATION OF FINANCIAL STATEMENTS113

5.1 INTRODUCTION115

5.2 WORKSHEET FOR A SERVICE FIRM115

5.3 PREPARATION OF FINANCIAL STATEMENTS123

5.4 AFTER THE FINANCIAL STATEMENTS ARE PREPARED125

QUESTIONS127

EXERCISES127

Chapter 6 ACCOUNTING FOR MERCHANDISING FIRMS135

6.1 INTRODUCTION137

6.2 INVENTORY RECORDING SYSTEM138

6.3 ACCOUNTING FOR THE PURCHASES OF MERCHANDISE141

6.4 ACCOUNTING FOR THE SALE OF MERCHANDISE147

6.5 ADJUSTING AND CLOSING ENTRIES FOR MERCHANDISING FIRMS151

6.6 WORKSHEET FOR MERCHANDISING FIRMS154

6.7 FINANCIAL STATEMENTS FOR MERCHANDISING FIRMS158

QUESTIONS161

EXERCISES162

Chapter 7 INTERNAL CONTROL AND CASH167

7.1 INTRODUCTION169

7.2 FRAUD170

7.3 INTERNAL CONTROL171

7.4 CASH CONTROLS175

7.5 BANK RECONCILIATION180

7.6 REPORTING CASH184

QUESTIONS186

EXERCISES187

Chapter 8 INVENTORIES191

8.1 INTRODUCTION193

8.2 DETERMINING THE OWNERSHIP OF GOODS194

8.3 COST-BASED INVENTORY VALUATION METHODS195

8.4 OTHER INVENTORY VALUATION METHODS203

QUESTIONS208

EXERCISES209

Chapter 9 RECEIVABLES AND PAYABLES215

9.1 INTRODUCTION217

9.2 TYPES OF RECEIVABLES AND PAYABLES217

9.3 RECOGNIZING AND VALUING ACCOUNTS RECEIVABLE218

9.4 METHODS OF ESTIMATING UNCOLLECTIBLE ACCOUNTS222

9.5 WRITE-OFF A CUSTOMER'S ACCOUNT226

9.6 SUBSEQUENT RECOVERY OF WRITTEN OFF RECEIVABLES227

9.7 PROMISSORY NOTES228

9.8 DISCOUNTING A NOTE RECEIVABLE230

9.9 NOTES PAYABLE232

QUESTIONS235

EXERCISES236

Chapter 10 PLANT ASSETS AND INTANGIBLE ASSETS243

10.1 PLANT ASSETS245

10.2 DETERMING THE COST OF PLANT ASSETS245

10.3 EXPENDITURES DURING USEFUL LIFE247

10.4 DEPRECIATION248

10.5 MEASUREMENT AFTER RECOGNITION254

10.6 DISPOSAL OF PLANT ASSETS256

10.7 IMPAIRMENTS261

10.8 INTANGIBLE ASSETS262

10.9 ACCOUNTING FOR INTANGIBLE ASSETS265

QUESTIONS268

EXERCISES269

Chapter 11 LIABILITIES275

11.1 INTRODUCTION277

11.2 CURRENT LIABILITIES278

11.3 NON-CURRENT LIABILITIES279

11.4 BONDS PAYABLE280

11.5 PROVISION AND WARRANTY LIABILITIES290

QUESTIONS292

EXERCISES293

Chapter 12 SHAREHOLDERS'EQUITY297

12.1 INTRODUCTION299

12.2 TERMINOLOGY300

12.3 TYPES OF SHARES301

12.4 SHAREHOLDERS'EQUITY302

12.5 ISSUANCE OF SHARES303

12.6 TREASURY SHARES306

12.7 DIVIDENDS308

12.8 SHARE SPLIT311

12.9 RETAINED EARNINGS312

QUESTIONS314

EXERCISES315

Chapter 13 INVESTMENTS321

13.1 INTRODUCTION323

13.2 ACCOUNTING FOR INVESTMENTS IN DEBT SECURITIES324

13.3 ACCOUNTING FOR INVESTMENTS IN EQUITY SECURITIES326

13.4 VALUING AND REPORTING INVESTMENTS329

13.5 PRESENTATION OF INVESTMENTS IN THE FINANCIAL STATEMENTS334

QUESTIONS337

EXERCISES337

Chapter 14 STATEMENT OF CASH FLOWS343

14.1 THE PURPOSE OF THE STATEMENT OF CASH FLOWS345

14.2 CASH FLOWS BY ACTIVITIES346

14.3 TYPES OF CASH INFLOWS AND OUTFLOWS347

14.4 PREPARATION OF THE STATEMENT OF CASH FLOWS350

14.5 THE INDIRECT METHOD353

14.6 THE DIRECT METHOD361

QUESTIONS365

EXERCISES366

Terminology373

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