Chapter 1  Accounting and Business Organization

  1.1  Types of Businesses

  1.2  Types of Business Organizations

  1.3  The Role of Accounting in Business

  1.4  Profession of Accounting

  1.5  Generally Accepted Accounting Principles

  1.6  Accounting Equation

  1.7  Financial Statements and Interrelationships among Them

  参考译文

Chapter 2  Analyzing Transactions

  2.1  Using Accounts to Record Transactions

  2.2  Journal

  2.3  Double-Entry Accounting System

  2.4  Posting Journal Entries to Accounts

  2.5  Trial Balance

  参考译文

Chapter 3  Adjusting Process

  3.1  Types of Accounts Requiring Adjustment

  3.2  Adjusting Entries

  3.3  Summary of the Adjusting Process

  3.4  Adjusted Trial Balance

  参考译文

Chapter 4  Closing Entries and Accounting Cycle

  4.1  The Reasons for Closing the Accounts

  4.2  Closing Steps and Closing Entries

  4.3  Post-Closing Trial Balance

  4.4  Accounting Cycle

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Chapter 5  Inventories

  5.1  Inventory Cost Flow Assumptions

  5.2  Perpetual Inventory System

  5.3  Periodic Inventory System

  5.4  Estimating Inventory Cost

  参考译文

Chapter 6  Receivables

  6.1  Classifications of Receivable

  6.2  Uncollectible Receivable

  6.3  Direct Write-off Method for Uncollectible Accounts

  6.4  Allowance Method Uncollectible Accounts

  6.5  Notes Receivable

  参考译文

Chapter 7  Fixed Assets and Intangible Assets

  7.1  Nature of Fixed Assets

  7.2  Accounting for Depreciation

  7.3  Disposal of Fixed Assets

  7.4  Intangible Assets

  参考译文

Chapter 8  Current Liabilities and Contingent Liabilities

  8.1  Current Liabilities

  8.2  Contingent Liabilities

  参考译文

Chapter 9  Partnerships

  9.1  Characteristics of a Partnership

  9.2  Forming a Partnership

  9.3  Dividing Income

  9.4  Admitting a Partner

  9.5  Withdrawal of a Partner

  9.6  Liquidating Partnerships

  参考译文

Chapter 10  Corporations

  10.1  Characteristics of a Corporation

  10.2  Advantages of the Corporate Form of Organization

  10.3  Disadvantages of the Corporate Form of Organization

  10.4  Formation of a Corporation

  10.5  Characteristics and Classes of Stock

  10.6  Issuing Stock

  10.7  Cash Dividends

  10.8  Stock Dividends

  10.9  Stockholders' Equity Section in the Balance Sheet

  10.10  Stock Splits

  参考译文

Chapter 11  Bonds Payable

  11.1  Characteristics of Bonds

  11.2  Types of Bond

  11.3  Tax advantage of bond financing

  11.4  Bonds Issued at Face Amount

  11.5  Bonds Issued at a Discount

  11.6  Bonds Issued at a Premium

  11.7  Bonds Sinking Funds

  11.8  Bond Redemption

  参考译文

Chapter 12  Financial Statements Analysis

  12.1  Basic Analytical Procedures

  12.2  Solvency Analysis

  12.3  Profitability Analysis

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Chapter 13  Management Accounting Concepts

  13.1  The Differences between Managerial and Financial Accounting

  13.2  The Management Accountant in the Organization

  13.3  Managerial Accounting in the Management Process

  参考译文

Chapter 14  Cost Concepts and Classifications

  14.1  General Cost Classifications

  14.2  Product Costs versus Period Costs

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Chapter 15  Cost Behavior and Cost-Volume-Profit Analysis

  15.1  Cost Behavior

  15.2  Cost-Volume-Profit Relationships

  15.3  Break-Even Analysis

  参考译文

Chapter 16  Budgeting

  16.1  Objectives of Budgeting

  16.2  Static Budget and Flexible Budget

  16.3  Master Budget

  参考译文

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