»á¼ÆÓ¢Óï

Chapter One The Introduction ofAccounting
1£®1 Introduction
1£®2 The Users of Accounting Information
1£®2£®1 External Information Users
1£®2£®2 Internal Information Users
1£®3 The Accounting Process
1£®4 Basic Accounting Principles
1£®4£®1 Accrual Principle
1£®4£®2 Conservatism Principle
1£®4£®3 Consistency Principle
1£®4£®4 Cost Principle
1£®4£®5 Economic Entity Principle
1£®4£®6 Full Disclosure Principle
1£®4£®7 Going Concern Principle
1£®4£®8 Matching Principle
1£®4£®9 Materiality Principle
1£®4£®1 0Monetary Unit Principle
1£®4£®1 1Reliability Principle
1£®4£®1 2Revenue Recognition Principle
1£®4£®1 3Time Period Principle
1£®5 Financial Statements
1£®5£®1 Balance Sheet
1£®5£®2 Income Statement
1£®5£®3 CashFlow Statement
1£®5£®4 The Statement of Changes in Equity
Words and Expressions
Notes
Supplementary Reading

Chapter Two Accounting Equation and Double EntryAccounting
2£®1 lntmductinn
2£®2 Accounting Equation
2£®3 Double Entry Accounting
2£®3£®1 Debits and Credits in Common Accounting Transactions
2£®3£®2 Examples of Double Entry Accounting
Words and Expressions
Notes
Supplementary Reading

Chapter Three Accounting Cycle
3£®1 Introduction
3£®2 Identify Transactions or Events to Be Recorded
3£®3 JournalizeTransactions and Events
3£®4 Posting from Journal to Ledger
3£®5 Prepare Unadjusted Trial Balance
3£®6 Journalize andPost Adjusting Journal Entries
3£®7 Prepare Adjusted Trial Balance
3£®8 Prepare Financial Statements
3£®9 Journalize and Post Closing Entries
3£®1 0Prepare Post-closing Trial Balance
Words and Expressions
Notes
Supplementary Reading

Chapter Four Current Assets
4£®1 Introduction
4£®2 Cash and Cash Equivalent
4£®3 Receivable
4£®3£®1 Accounts Receivable
4£®3£®2 Notes Receivable
4£®4 Allowance Method
4£®5 Inventory
4£®5£®1 Periodic Inventory System
4£®5£®2 Perpetual Inventory System
4£®5£®3 Inventory Measurement
Words and Expressions
Notes
Supplementary Reading

Chapter Five Non-current Assets
5£®1 Introduction
5£®2 Plant Assets
5£®2£®1 Measuring the Cost of Long-term Assets
5£®2£®2 Depreciation
5£®2£®3 Changing the Salvage Value of Depreciable Assets
5£®3 Intangible Assets
5£®3£®1 Goodwill
5£®3£®2 Patent
5£®3£®3 Trademark and Trade Name
5£®3£®4 Franchise
5£®3£®5 Copyright
Words and Expressions
Notes
Supplementary Reading

Chapter Six Liabilities
6£®1 Introduction
6£®2 Current Liabilities
6£®2£®1 Accounts Payable
6£®2£®2 Notes Payable
6£®2£®3 Accrued Expenses
6£®2£®4 Unearned Revenue
6£®2£®5 The Current portion of Long-term Debt
6£®2£®6 Contingent Liabilities
6£®3 Long-term Liabilities
6£®3£®1 Accrued Interest
6£®3£®2 Bonds Issued at Par with No Accrued Interest
6£®3£®3 Bonds Issued at Par with Accrued Interest
Words and Expressions
Notes
Supplementary Reading

Chapter Seven Owner's Equity
7£®1 Introduetion
7£®2 Stock
7£®2£®1 Common Stock
7£®2£®2 Preferred Stock
7£®3 Shareholder's Equity
7£®3£®1 Paid-in Capital
7£®3£®2 Retained Earnings
7£®4 Dividends
7£®4£®1 Cash Dividends
7£®4£®2 Stock Dividends
7£®4£®3 Stock Split
Words and Expressions
NotesI
Supplementary Reading

Chapter Eight Financial Statements
8£®1 Introduction
8£®2 Balance Sheet
8£®3 Income Statement
8£®3£®1 TheMultiple-step Income Statement
8£®3£®2 The Single-step Income Statement
8£®4 Cash flow Statement
8£®4£®1 Definition of Cash
8£®4£®2 Classificatioxl of Cash Flows
8£®4£®3 Basic Approach to Preparation
Words and Expressions
Notes
Supplementary Reading

Chapter Nine Analysis of Financial Statements
9£®1 Introduction
9£®2 Four Widely Used Analytical Techniques
9£®2£®1 Dollar and Percentage Changes
9£®2£®2 Trend Percentages
9£®2£®3 Component Percentages
9£®2£®4 Ratios
9£®3 Limitations of Financial Ratio Analysis
Words and Expressions
Notes
Supplementary Reading
²Î¿¼ÎÄÏ×