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´ÔÊé×ÜÐòÇ°ÑÔ PART1 ACCOUNTING UNIT1 BAsicAc outing ChApter1 IntroductiontoAc ounting 2 1£®1 DefinitionofAc ounting 2 1£®2 Profes ionofAc ounting 2 1£®3 TypesofAc ountingInformAtion 4 1£®4 FinAnciAlAc ountingMeAsurementBAses 4 MoreKnowledge 7 ChApter2 TheStructureAndChArtofAc ounts 11 2£®1 Ac ountTitle 11 2£®2 TheStructureofAc ounts 15 MoreKnowledge17 ChApter3 TheAc tingEquAtionAndDoubleEntryBookke ping 18 3£®1 Ac ountinments 18 gElenuo 3£®2 TheAc ountingEquAtion 19 3£®3 DoubleEntry22 ChApter4 Ac ountingCycle(¢ñ)25 4£®1 TheJournAlAndJournAlizingTrAnsActions 25 4£®2 TheLedgerAndPostingTrAnsActions 28 4£®3 PrepAringATriAlBAlAnce 32 ChApter5 Ac ountingCycle(¢ò)38 5£®1 TimePeriodPrincipleAndtheNe dforAdjustments 38 5£®2 Ac ruAlVersusCAshBAsisofAc ounting 38 5£®3 PrepAreAdjustingEntries 39 5£®4 TheAdjustedTriAlBAlAnceAndPrepArAtionofFinAnciAlStAtements 43 5£®5 TheWorkshe t46 5£®6 ClosingEntries 49 5£®7 ThePost£ÇclosingTriAlBAlAnce 51 5£®8 TheStepsintheAc ountingCycle 52 ChApter6 BAsicFinAnciAlStAtements 60 6£®1 StAtementofProfitorLos AndComprehensiveIncome 60 6£®2 StAtementofChAngesinOwnersEquity61 6£®3 StAtementofFinAnciAlPosition 61 6£®4 StAtementofCAshFlows 63UNIT2 FinAnciAlAc ounting ChApter7 CAsh 67 7£®1 NAturesofCAsh 67 7£®2 ControlofCAsh68 7£®3 BAnkReconciliAtion 71 ChApter8 Ac ountsReceivAble 77 8£®1 NAtureofAc ountsReceivAble 77 8£®2 SAlesDiscounts77 8£®3 SAlesReturns 78 8£®4 Ac ountingforBAdDebtExpense78 ChApter9 Inventory 85 9£®1 NAtureofInventory 85 9£®2 PerpetuAlAndPeriodicInventorySystems 86 9£®3 InventoryCostFlow Methods 86 ChApter10 FixedAs ets 91 10£®1 DefinitionofFixedAs ets91 10£®2 AcquisitionofFixedAs ets 91 10£®3 DepreciAtionofFixedAs ets 91 10£®4 DisposAlofFixedAs ets 95 ChApter11 IntAngibleAs ets 98 11£®1 DefinitionofIntAngibleAs ets98 11£®2 VAriousIntAngibleAs ets98 11£®3 AcquisitionofIntAngibleAs ets 99 11£®4 AmortizAtionofIntAngibleAs ets100 ChApter12 LiAbilities102 12£®1 DefinitionofLiAbilities 102 12£®2 ClAs ificAtionofLiAbilities 102 12£®3 DeterminAbleLiAbilities 102 ChApter13 OwnersEquity 119 13£®1 FormsofBusines OrgAnizAtion119 13£®2 SoleProprietorshipsAndPArtnershipsAc ounting 120 13£®3 CorporAtionAc ounting 131 ChApter14 IncomeAndExpenses 142 14£®1 ContentsofIncome 142 14£®2 Ac ountingforRevenue 142 14£®3 Ac ountingforExpenses 144 ChApter15 FinAnciAlStAtements(¢ñ) 147 15£®1 StAtementofFinAnciAlPosition 147 15£®2 StAtementofProfitorLos AndOtherComprehensiveIncome 158 ChApter16 FinAnciAlStAtements(¢ò) 170 16£®1 StAtementofCAshFlows 170 16£®2 TheStAtementofChAngesinEquity178 PART2 FINANCE ChApter17 OverviewofFinAnce 182 17£®1 TheMAinContentofFinAnciAlMAnAgement 182 17£®2 TArgetsofFinAnciAlMAnAgement 185 17£®3 TheMAjorTAsksoftheFinAnciAlMAnAger 187 ChApter18 TimeVAlueofMoney 190 18£®1 RelAtionshiptothePAymentDecision 190 18£®2 FutureVAlueAndPresentVAlueofSingleAmount 190 18£®3 FutureAndPresentVAlueofAnnuity 192 18£®4 DeterminingofAnnuityVAlue 195 ChApter19 InterestRAtes 197 19£®1 HistoricAlInterestRAtes197 19£®2 ReAsonsforInterestRAteChAnges 198 19£®3 InterestRAtesQuotes 199 19£®4 ConvertingAnAPRtoAnEAR 199 19£®5 InflAtionAndReAlVersusNominAlRAtes 199 19£®6 RiskAndTAxes200 19£®7 MArketInterestRAtesModel 200 ChApter20 DebtFinAncing 202 20£®1 Short£ÇtermDebtFinAncing 202 20£®2 Long£ÇtermDebtFinAncing 203 ChApter21 EquityFinAning 207 21£®1 TheConceptsofEqcuityFinAncing207 21£®2 TheAdvAntAgesAndDisAdvAntAges 207 21£®3 FActorsConsideredforChoosingAMethodofFinAncing 208 21£®4 SourcesofEquityFinAncing 208 21£®5 MethodsofEquityFinAncing 209ChApter22 CApitAlBudgeting(¢ñ) 212 22£®1 ImportAnceofCApitAlBudgeting 212 22£®2 Proces AndPrinciplesofCApitAlBudgeting212 22£®3 IncrementAlCAshFlowsofProject 213 MoreKnowledge 215 ChApter23 CApitAlBudgeting(¢ò) 216 23£®1 CApitAlBudgetingDecisionCriteriA 216 23£®2 PAybAckPeriod(PP) 216 23£®3 NetPresentVAlue(NPV) 217 23£®4 ItrAAeoeun(217 nenlRtfRtrIRR)ChApter24 WorkingCApitAlMAnAgement 219 24£®1 WorkingCApitAlTerminology 219 24£®2 CAshMAnAgement 220 24£®3 Ac ountsReceivAbleMAnAgement221 24£®4 InventoryMAnAgement 222 MoreKnowledge 225 ChApter25 DistributionofProfits 227 25£®1 TheBAsicTheoryofDividendPolicy 227 25£®2 DividendTheory 228 25£®3 FActorsInfluencingtheDividendDecision 230 25£®4 DividendPolicy232 MoreKnowledge 235 ChApter26 FinAnciAlPlAnning 237 26£®1 TheObjectiveofFinAnciAlPlAnning 237 26£®2 TheBenefitsofFinAnciAlPlAnning 237 26£®3 ImportAntElementsinFinAnciAlPlAnning 238 26£®4 TheFinAnciAlPlAnningModel 239 26£®5 LinksBetwe nLong£ÇtermAndShort£ÇtermFinAncingDecisions 240 MoreKnowledge 245 ChApter27 AnAlyzingFinAnciAlStAtements 246 27£®1 TheBroAdCAtegoriesofRAtios 246 27£®2 ProfitAbilityAndReturnonCApitAl 249 27£®3 Liquidity,GeAring/LeverAgeAndWorkingCApitAl250 27£®4 Ef iciencyRAtios:ControlofReceivAblesAndInventories 253 27£®5 ShAreholdersInvestmentRAtios 255