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Chapter¡¡1 Overview of Accounting¡¡1
Listening¡¡Online¡¡1
Learning¡¡Objectives¡¡1
1£®1¡¡Accounting and Accounting Profession¡¡1
1£®1£®1¡¡Ethics¡¡2
1£®1£®2¡¡Accounting Function¡¡2
1£®1£®3¡¡Accounting Information Users¡¡3
1£®1£®4¡¡Accounting Profession¡¡3
1£®2¡¡Accounting Assumptions¡¡4
1£®2£®1¡¡Business Entity¡¡4
1£®2£®2¡¡Going-concern¡¡5
1£®2£®3¡¡Monetary Unit¡¡6
1£®2£®4¡¡Time Period¡¡7
1£®3¡¡Accounting Principles¡¡8
1£®3£®1¡¡Accrual Basis¡¡8
1£®3£®2¡¡Historical Cost¡¡9
1£®3£®3¡¡Realization¡¡10
1£®3£®4¡¡Matching¡¡11
1£®3£®5¡¡Full Disclosure¡¡11
1£®4¡¡Quality Characteristics of Accounting Information¡¡11
1£®4£®1¡¡Relevance¡¡13
1£®4£®2¡¡Reliability¡¡13
1£®4£®3¡¡Comparability¡¡14
1£®4£®4¡¡Materiality¡¡14
Key¡¡Terminologies¡¡15
Review¡¡and Discussion Questions¡¡17
Exercises¡¡17
²Î¿¼ÒëÎÄ¡¡18
Chapter¡¡2 Accounting Cycle¡¡26
Listening¡¡Online¡¡26
Learning¡¡Objectives¡¡26
2£®1¡¡Accounting Equation and
Double-entry¡¡System¡¡26
2£®1£®1¡¡Accounting Equation¡¡26
2£®1£®2¡¡Double-entry System¡¡27
2£®2¡¡Accounting Cycle¡¡27
2£®3¡¡Journals¡¡28
2£®4¡¡Ledgers¡¡29
2£®5¡¡Adjusting¡¡30
2£®5£®1¡¡Prepaid Expenses¡¡30
2£®5£®2¡¡Accrued Expenses¡¡31
2£®5£®3¡¡Accrued Revenues¡¡32
2£®5£®4¡¡Unearned Revenues¡¡32
2£®6¡¡Closing Process¡¡33
2£®6£®1¡¡Temporary and Permanent Accounts¡¡33
2£®6£®2¡¡Posting Closing Entries¡¡33
2£®7¡¡Trial Balance¡¡34
2£®7£®1¡¡Steps in Preparing a Trial Balance¡¡34
2£®7£®2¡¡Searching For and Correcting Errors¡¡35
Key¡¡Terminologies¡¡36
Review¡¡and Discussion Questions¡¡37
Exercises¡¡37
²Î¿¼ÒëÎÄ¡¡38
Chapter¡¡3 Financial Statements¡¡45
Listening¡¡Online¡¡45
Learning¡¡Objectives¡¡45
3£®1¡¡Balance Sheet¡¡45
3£®1£®1¡¡Components of Balance Sheet¡¡45
3£®1£®2¡¡Form of Balance Sheet¡¡47
3£®2¡¡Income Statement¡¡50
3£®2£®1¡¡Components of Income Statement¡¡50
3£®2£®2¡¡Form of Income Statement¡¡52
3£®3¡¡Cash Flow Statement¡¡54
3£®3£®1¡¡Components of Cash Flow Statement¡¡54
3£®3£®2¡¡Preparation of Cash Flow Statement¡¡55
3£®4¡¡Statement of Changes in Equity¡¡58
3£®4£®1¡¡Components of Statement of Changes in Equity¡¡59
3£®4£®2¡¡Preparation of Statement of Changes in Equity¡¡59
3£®5¡¡Notes to Financial Statements¡¡61
3£®5£®1¡¡Accounting Policy¡¡61
3£®5£®2¡¡Financial Instruments¡¡61
3£®5£®3¡¡Related Party Transactions¡¡62
3£®5£®4¡¡Contingencies¡¡62
3£®5£®5¡¡Subsequent Events¡¡62
Key¡¡Terminologies¡¡65
Review¡¡and Discussion Questions¡¡66
Exercises¡¡67
²Î¿¼ÒëÎÄ¡¡68
Chapter¡¡4 Current Assets¡¡81
Listening¡¡Online¡¡81
Learning¡¡Objectives¡¡81
4£®1¡¡Monetary Capital¡¡81
4£®1£®1¡¡Cash¡¡81
4£®1£®2¡¡Management of Cash-bank Reconciliation¡¡82
4£®1£®3¡¡Internal Control Over Cash¡¡83
4£®1£®4¡¡Petty Cash Fund¡¡84
4£®1£®5¡¡Cash Over and Short¡¡84
4£®2¡¡Receivables¡¡85
4£®2£®1¡¡Classification of Receivables¡¡85
4£®2£®2¡¡Bad Debts¡¡85
4£®2£®3¡¡Estimation of Bad Debts¡¡87
4£®3¡¡Inventories¡¡88
4£®3£®1¡¡Inventory System¡¡88
4£®3£®2¡¡Cost of Inventory Acquired¡¡89
4£®3£®3¡¡Ending Inventory Valuation¡¡89
Key¡¡Terminologies¡¡91
Review¡¡and Discussion Questions¡¡92
Exercises¡¡92
²Î¿¼ÒëÎÄ¡¡93
Chapter¡¡5 Non-current
Assets¡¡100
Listening¡¡Online¡¡100
Learning¡¡Objectives¡¡100
5£®1¡¡Fixed Assets¡¡100
5£®1£®1¡¡Definition and Characteristics of Fixed Assets¡¡100
5£®1£®2¡¡Classification of Fixed Assets¡¡101
5£®1£®3¡¡Costs of Fixed Assets¡¡101
5£®1£®4¡¡Post-acquisition Expenditures¡¡102
5£®1£®5¡¡Depreciation and Impairment¡¡103
5£®1£®6¡¡Disposals of Fixed Assets¡¡104
5£®2¡¡Intangible Assets¡¡105
5£®2£®1¡¡Definition and Characteristics of Intangible Assets¡¡105
5£®2£®2¡¡Main Categories of Intangible Assets¡¡105
5£®2£®3¡¡Recognition and Measurement of Intangible Assets¡¡106
5£®2£®4¡¡Post-acquisition Measurement¡¡107
5£®2£®5¡¡Disposals of Intangible Assets¡¡108
5£®3¡¡Investments¡¡108
5£®3£®1¡¡Objectives of Investment¡¡108
5£®3£®2¡¡Types of Securities¡¡109
Key¡¡Terminologies¡¡110
Review¡¡and Discussion Questions¡¡111
Exercises¡¡111
²Î¿¼ÒëÎÄ¡¡113
Chapter¡¡6 Liabilities and Owner¡¯s
Equity¡¡119
Listening¡¡Online¡¡119
Learning¡¡Objectives¡¡119
6£®1¡¡Current Liabilities¡¡119
6£®1£®1¡¡Definition of Current Liabilities¡¡119
6£®1£®2¡¡Accounts Payable¡¡120
6£®1£®3¡¡Short-term Notes Payable¡¡120
6£®1£®4¡¡Unearned Revenue¡¡120
6£®1£®5¡¡Short-term Borrowings¡¡120
6£®1£®6¡¡Accrued Liabilities¡¡121
6£®1£®7¡¡Dividend Payable¡¡121
6£®1£®8¡¡Current Portion of Long-term Obligation¡¡121
6£®2¡¡Non-current Liabilities¡¡122
6£®2£®1¡¡Long-term Borrowings¡¡123
6£®2£®2¡¡Bonds Payable¡¡123
6£®2£®3¡¡Long-term Notes Payable¡¡124
6£®2£®4¡¡Pension Plans¡¡124
6£®3¡¡Types of Organization¡¡125
6£®3£®1¡¡Sole Proprietorship¡¡125
6£®3£®2¡¡Partnership¡¡125
6£®3£®3¡¡Corporation¡¡126
6£®4¡¡Owner¡¯s Equity¡¡127
6£®4£®1¡¡Rights of Stockholders¡¡127
6£®4£®2¡¡Retained Earnings¡¡128
6£®4£®3¡¡Dividend¡¡128
Key¡¡Terminologies¡¡129
Review¡¡and Discussion Questions¡¡130
Exercises¡¡130
²Î¿¼ÒëÎÄ¡¡131
Chapter¡¡7 Revenue and
Expense¡¡138
Listening¡¡Online¡¡138
Learning¡¡Objectives¡¡138
7£®1¡¡Revenue¡¡138
7£®1£®1¡¡Definition of Revenue¡¡138
7£®1£®2¡¡The Earning Process of Revenue¡¡139
7£®1£®3¡¡Recognition of Revenue¡¡139
7£®2¡¡Expense¡¡141
7£®2£®1¡¡Definition of Expense¡¡141
7£®2£®2¡¡Cost Vs Expense¡¡142
7£®2£®3¡¡Recognition of Expense¡¡142
7£®2£®4¡¡Specific Expense Items¡¡142
Key¡¡Terminologies¡¡144
Review¡¡and Discussion Questions¡¡144
Exercises¡¡144
²Î¿¼ÒëÎÄ¡¡146
Chapter¡¡8 Cost Accounting¡¡150
Listening¡¡Online¡¡150
Learning¡¡Objectives¡¡150
8£®1¡¡Overview of Cost Accounting¡¡150
8£®1£®1¡¡Definition of Cost
Accounting¡¡150
8£®1£®2¡¡Features of Cost Accounting¡¡150
8£®1£®3¡¡Financial Accounting£¬ Management Accounting and
Cost¡¡Accounting¡¡151
8£®1£®4¡¡Cost Classifications¡¡152
8£®2¡¡Costing Method¡¡155
8£®2£®1¡¡Job-order Costing¡¡155
8£®2£®2¡¡Process Costing¡¡156
8£®2£®3¡¡Activity Based Costing¡¡158
Key¡¡Terminologies¡¡160
Review¡¡and Discussion Questions¡¡161
Exercises¡¡161
²Î¿¼ÒëÎÄ¡¡162
Chapter¡¡9 Management Accounting¡¡168
Listening¡¡Online¡¡168
Learning¡¡Objectives¡¡168
9£®1¡¡Introduction to Management Accounting¡¡168
9£®1£®1¡¡Definition of Management Accounting¡¡168
9£®1£®2¡¡Comparison of Financial and Management Accounting¡¡168
9£®1£®3¡¡Functions of Management Accounting¡¡170
9£®2¡¡Cost Behavior¡¡171
9£®2£®1¡¡Variable Cost¡¡171
9£®2£®2¡¡Fixed Cost¡¡172
9£®2£®3¡¡Mixed Cost¡¡172
9£®3¡¡Cost-Volume-Profit Analysis¡¡173
9£®3£®1¡¡Basic Concept of Cost-Volume-Profit Analysis¡¡173
9£®3£®2¡¡Break-even Analysis¡¡174
9£®3£®3¡¡Target Profit Analysis¡¡175
9£®4¡¡Budget and Performance
Evaluation¡¡176
9£®4£®1¡¡Budget¡¡176
9£®4£®2¡¡Performance Evaluation¡¡177
Key¡¡Terminologies¡¡179
Review¡¡and Discussion Questions¡¡180
Exercises¡¡180
²Î¿¼ÒëÎÄ¡¡181
Chapter¡¡10 Audit¡¡187
Listening¡¡Online¡¡187
Learning¡¡Objectives¡¡187
10£®1¡¡Introduction to Audit¡¡187
10£®1£®1¡¡Definition of Audit¡¡187
10£®1£®2¡¡Types of Audit¡¡189
10£®1£®3¡¡Types of Auditors¡¡190
10£®1£®4¡¡Componets of Audit Report¡¡191
10£®2¡¡Audit Procedure¡¡192
10£®2£®1¡¡Management Assertions¡¡192
10£®2£®2¡¡Identify Audit Objectives¡¡193
10£®2£®3¡¡Carry Out Audit Specifically¡¡194
10£®3¡¡Internal Control¡¡198
10£®3£®1¡¡Definition of Internal Control¡¡198
10£®3£®2¡¡Development History of Internal Control¡¡199
10£®3£®3¡¡Elements of Internal Control¡¡199
Key¡¡Terminologies¡¡202
Review¡¡and Discussion Questions¡¡203
Exercises¡¡203
²Î¿¼ÒëÎÄ¡¡204