- 作 者：全国中等职业学校财经类专业教材编写组编
- 出 版 社：北京：高等教育出版社
- 出版年份：1999
- ISBN：7040070219
- 标注页数：372 页
- PDF页数：385 页
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Lesson One:Accounting Definition 1
1.1 Introduction 1
1.2 Accounting Definition 1
Lesson Two:Accounting Elements 7
2.1 Assets,Liabilities and Owner's Equity 7
2.2 Accounting Equation 8
2.3 Transactions 9
Lesson Three:Ledger Accounts 17
3.1 Introduction 17
3.2 The Account 17
3.3 The Ledger 19
Lesson Four:The Classification of Accounts 23
4.1 Introduction 23
4.2 The Classification of Accounts 23
Lesson Five:Double-Entry System—Debits and Credits 30
5.1 The Double-Entry System--The Basic Method of Accounting 30
5.2 Transaction Analysis Illustrated 31
Lesson Six:Journalizing and Posting Transactions 43
6.1 The Journal 43
6.2 Journalizing 44
6.3 Posting 45
6.4 The Trial Balance 46
Lesson Seven:Financial Statement 52
7.1 Introduction 52
7.2 The Income Statement 52
7.3 The Balance Sheet 53
7.4 The Statement of Owner's Equity 54
Lesson Eight:Adjusting Procedure 59
8.1 Accrual Basis and Cash Basis of Accounting 59
8.2 Adjusting Entries 60
Lesson Nine:Accounting Cycle(1) 71
9.1 The Work Sheet 71
9.2 Uses of the Work Sheet 72
Lesson Ten:Accounting Cycle(2) 84
10.1 Introduction 84
10.2 Income Statement for a Merchandising Concern 85
Lesson Eleven:Application of Special Journal(1) 96
11.1 Introduction 96
11.2 Sales Journal 97
11.3 Controlling Accounts and Subsidiary Ledgers 98
Lesson Twelve:Application of Special Journal(2) 104
12.1 Purchases as a Cost 104
12.2 Purchases Journal 104
12.3 The Multicolumn Purchases Journal 106
12.4 Subsidiary Accounts Payable Ledger 108
12.5 Posting to the Subsidiary Ledger 108
Lesson Thirteen:Application of Special Journal(3) 113
13.1 Cash Receipts Journal 113
13.2 Cash Payments Journal 117
Lesson Fourteen:Cash and Its Control 126
14.1 Introduction 126
14.2 Control of Cash Receipts 126
14.3 Control of Cash Disbursements 127
14.4 Bank Transactions 128
14.5 Petty Cash 131
Lesson Fifteen:Accounts and Notes Receivable 139
15.1 Accounting for Accounts Receivable 139
15.2 Accounting for Notes Receivable 141
15.3 Illustrative Accounting Entries 143
Lesson Sixteen:Inventories 151
16.1 Introduction 151
16.2 Pricing the Inventory at Cost 152
16.3 Valuing the Inventory Estimation 155
16.4 Periodic and Perpetual Inventory Systems 157
Lesson Seventeen:Property,Plant,and Equipment 162
17.1 Introduction 162
17.2 Acquisition Cost of Property,Plant,and Equipment 163
17.3 Accounting for Depreciation 164
17.4 Methods of Computing Depreciation 165
Lesson Eighteen:Current Liabilities and Payroll Accounting 172
18.1 Introduction to Current Liabilities 172
18.2 Introduction to Payroll Accounting 174
Lesson Nineteen:Partnerships 185
19.1 Characteristics of the Partnership 185
19.2 Distribution of Partnership Profits and Losses 186
19.3 Liquidation of a Partnership 188
Lesson Twenty:The Corporation 197
20.1 The Definition of Corporation 197
20.2 Advantages of a Corporation 197
20.3 Disadvantages of a Corporation 198
20.4 Corporate Terminology 199
20.5 Equity Accounting for the Corporation 200
20.6 Common Stock and Preferred Stock 201
20.7 Accounting for Stock Issuance 202
20.8 Stock Values 204
Lesson Twenty-One:Manufacturing Accounting:Cost Elements 211
21.1 Introduction 211
21.2 Manufacturing Cost Elements 212
21.3 Overhead Cost Behavior 214
Lesson Twenty-Tow:International Accounting 219
22.1 Introduction 219
22.2 Accounting for Transactions in Foreign Currencies 220
22.3 The Search for Uniformity of International Accounting Standards 223
APPENDIX Ⅰ 课文参考译文 227
APPENDIX Ⅱ List of Accounting Terms 340
APPENDIX Ⅲ Vocabulary 359