- 作 者：葛军主编
- 出 版 社：北京：中国财政经济出版社
- 出版年份：2008
- ISBN：9787500547129
- 标注页数：196 页
- PDF页数：205 页
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Chapter 1 Introduction 1
1.1 The History and Development of Accounting 1
1.2 The Nature of Accounting 2
1.3 Users of Accounting Information 4
1.4 Accounting Profession 5
1.5 Generally Accepted Accounting Principles 5
Accounting Vocabulary 8
Assignment Material 9
Chapter 2 The Accounting Equation and The Account 11
2.1 Types of Business Organizations 11
2.2 The Accounting Equation 12
2.3 The Effects of Business Transactions on the Accounting Equation 13
2.4 The Account 18
Accounting Vocabulary 22
Assignment Material 23
Chapter 3 Recording Business Transactions 27
3.1 Double-Entry Bookkeeping 27
3.2 Recording Business Transaction 30
3.3 Illustrative Problem 33
3.4 The Trial Balance 35
Accounting Vocabulary 36
Assignment Material 37
Chapter 4 Financial Statements 43
4.1 Financial Statements 43
4.2 Balance Sheet 48
4.3 Income Statement 53
Accounting Vocabulary 56
Assignment Material 58
Chapter 5 The Measurement of Business Income 62
5.1 Business Income 62
5.2 Some Generally Accepted Accounting Principles 64
5.3 Adjustments to the Accounts 67
5.4 Adjusted Trial Balance 76
5.5 Preparing the Financial Statements from the Adjusted Trial Balance 77
Accounting Vocabulary 80
Assignment Material 81
Chapter 6 Completing the Accounting Cycle（Ⅰ） 85
6.1 The Accounting Cycle 85
6.2 Preparation of the WorkSheet 86
6.3 Using of the WorkSheet 93
6.4 Closing the Accounts 97
Accounting Vocabulary 100
Assignment Material 101
Chapter 7 Completing the Accounting Cycle（Ⅱ） 105
7.1 The Operation Cycle for a Merchandising Business 105
7.2 Accounting Record of the Operating Cycle 106
7.3 The Accounting Cycle for a Merchandising Business 114
Accounting Vocabulary 121
Assignment Material 122
Chapter 8 Ledgers and Journals 132
8.1 Ledgers 132
8.2 Journals 133
8.3 Special Journals 134
Accounting Vocabulary 144
Assignment Material 145
Chapter 9 Cash and internal Control 149
9.1 Definition of Internal Control 149
9.2 Basic Principle and Policies 150
9.3 Internal Cash Control 151
9.4 Internal Control over Merchandise Transactions 153
9.5 The Bank Account:a Control Device 157
Accounting Vocabulary 163
Assignment Material 164
Appendix Ⅰ Answers to Assignment Material 168
Appendix Ⅱ Recommended Websites of Accounting 195
Appendix Ⅲ Reference 196