- 作 者：李培根，张媛媛主编
- 出 版 社：兰州大学出版社
- 出版年份：2012
- ISBN：
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Chapter 1 Introduction to Accounting 1
1.1 The Development of Accounting 3
1.2 What is Accounting 4
1.3 Types of Accounting Information 5
1.4 Users of Accounting Information 8
1.5 Assumptions of Financial Accounting 10
1.6 Qualitative Characteristics of Accounting Information 12
Exercises 15
Special Words and Terms 23
Chapter 2 Double Entry Accounting 25
2.1 Accounts 27
2.2 The Accounting Equation 28
2.3 The T-account 34
Exercises 39
Special Words and Terms 46
Chapter 3 Accounting Cycle 47
3.1 Journals and Ledgers 49
3.2 Posting Journal Entries to the Ledger Accounts 51
3.3 The Trial Balance 53
3.4 Adjusting Entries 55
Exercises 58
Special Words and Terms 64
Chapter 4 Financial Statement 65
4.1 The Balance Sheet 68
4.2 The Income Statement 71
4.3 The Statement of Cash Flow 74
4.4 Relationships Among the Three Financial Statements 77
Exercises 78
Special Words and Terms 85
Chapter 5 Accounting Information Systems 87
5.1 Features of an Effective Accounting Information System 89
5.2 Components of a Computerized Accounting System 91
5.3 The Three Stages of Data Processing-A Comparison of Computerized and Manual Accounting System 92
Exercises 93
Special Words and Terms 98
Chapter 6 Current Assets 99
6.1 Cash and Its Control 101
6.2 Bank Reconciliation 106
6.3 Receivable 110
6.4 Inventory 114
6.5 Short-term Investment 117
Exercises 119
Special Words and Terms 126
Chapter 7 Plant Assets 129
7.1 Plant Assets 131
7.2 Depreciation of Plant Assets 134
7.3 Intangible Assests 138
Exercises 141
Special Words and Terms 143
Chapter 8 Liabilities 145
8.1 Current Liabilities 147
8.2 Non-current Liabilities 150
Exercises 153
Special Words and Terms 155
Chapter 9 Owner's Equity-Forms of Business Organization 157
9.1 Sole Proprietorship 159
9.2 Partnership 160
9.3 Corporations 162
Exercises 163
Special Words and Terms 165
Appendixes 167
Appendix 1 Reading 169
Appendix 2 Index of Accounting Standards for Business Enterprises 211
Appendix 3 Special Words and Terms 216
References 229