- 作 者：屠芳，梅劲主编；畅秀平，周亦群，钱娟娟副主编
- 出 版 社：上海：立信会计出版社
- 出版年份：2005
- ISBN：7542915320
- 标注页数：235 页
- PDF页数：247 页
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CHAPTER 1 CHARACTERISTICS AND BASIC PRINCIPLES OF ACCOUNTING 1
1.1 Accounting：An Information System 1
Contents 1
1.2 Generally Accepted Accounting Principles 2
1.3 Assets，Liabilities，and Owner’s Equity 2
1.4 Basic Accounting Equation 3
Exercises 9
Keys 12
2.2 The Account 15
CHPATER 2 THE ACCOUNTING CYCLE 15
2.1 Introduction 15
2.3 Debits and Credits 16
2.4 The Ledger 21
2.5 The Chart of Accounts 22
2.6 The Trial Balance 22
2.7 Journalizing and Posting Procedures 24
Exercises 30
Keys 39
CHAPTER 3 ADJUSTING AND CLOSING 46
3.1 Adjusting 46
3.2 Closing 55
Exercises 62
Keys 73
CHAPTER 4 SPECIAL JOURNALS 82
4.1 Introduction 82
4.2 Sales Journal 83
4.3 Special Ledgers(Subsidiary Ledgers) 84
4.4 Sales Returns 87
4.5 Type of Ledger Account Forms 88
4.6 Trade Discounts 89
4.7 Purchases Journal 90
4.8 Subsidiary Accounts Payable Ledger 92
4.9 Return of Merchandise 94
4.10 Cash Receipts Journal 95
4.11 Cash Disbursements Journal 98
4.13 Combination Cash Journal 100
4.12 Discounts 100
Exercises 102
Keys 108
CHAPTER 5 CASH 114
5.1 Cash and Its Internal Control 114
5.2 Petty Cash 116
5.3 Bank Reconciliation Statement 118
Exercises 121
Keys 124
CHAPTER 6 TRADE RECEIVABLE AND PAYABLE 126
6.1 Accounts Receivable 126
6.2 Accounts Payable 128
6.3 Notes Receivable and Notes Payable 128
Exercises 132
Keys 138
CHAPTER 7 THE CORPORATION 143
7.1 Characteristics of The Corporation 143
7.2 Corporate Terminology 143
7.3 Common Stock 144
7.4 Preferred Stock 145
7.5 Issuance of Stock 146
7.6 Equity Accounting for The Corporation 148
7.7 Book Value 150
7.8 Earnings Per Share 151
7.9 Bond Characteristics 151
7.10 Funding by Stock Versus Funding by Bonds 152
Exercises 154
Keys 160
8.1 Financial Statements 166
CHAPTER 8 FINANCIAL STATEMENTS 166
8.2 Preparation of Financial Statements 169
8.3 Financial Statements for Corporations 176
Exercises 181
Keys 185
EXAMINATION 191
Keys 199
APPENDIX 205
An English-Chinese Glossary of Accounting 205