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Chapter 1 Fundamentals of Accounting······································································1 

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1.1 Who Use Accounting Data ································································· 3 

1.2 Forms of Enterprise Organizations ························································ 3 

1.3 Two Kinds of Accounting ·································································· 5 

1.4 Accounting Standards ······································································· 6 

1.5 Accounting Assumptions and Principles·················································· 7 

1.6 Elements of the Financial Statements····················································· 9 

1.7 Accounting Equation ······································································· 11 

1.8 Accrual Basis and Cash Basis····························································· 11 

Core Words ······················································································12 

Extended Reading ··············································································13 

Exercises ························································································15 

Chapter 2 Transaction·······························································································19 

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2.1 DefinitionofTransaction 

··································································20 

2.2 Accounting Elements······································································· 21 

2.3 Journal Entry ················································································ 23 

2.4 Accrual Accounting········································································· 24 

2.5 Posting ······················································································· 27 

2.6 Trial Balance ················································································ 29 

2.7 Close the Books············································································· 29 

Core Words ······················································································32 

Extended Reading ··············································································33 

Exercises ························································································34

Chapter 3 Receivables······························································································39 

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3.1 Variety of Receivables ····································································· 40 

3.2 Account for Uncollectible Account······················································· 41 

3.3 Measurement of Uncollectible Account ················································· 42 

3.4 Notes Receivable ··········································································· 44 

3.5 Accounts Receivable Turnover ··························································· 46 

Core Words ······················································································46 

Extended Reading ··············································································47 

Exercises ························································································48 

Chapter 4 Inventory and Cost of Goods Sold ···························································53 

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4.1 Classifications 

of 

Inventory 

·······························································54 

4.2 Cost of Goods Sold·········································································54 

4.3 Gross 

Profit··················································································55 

4.4 Accounting for Inventory··································································55 

4.5 Various Inventory Costing Methods······················································ 56 

4.6 Summary of Inventory ····································································· 59 

4.7 Effects 

of 

Inventory 

Errors 

································································59 

4.8 Lower-of-Cost-or-Market Rule ··························································· 60 

4.9 Inventory Turnover ········································································· 61 

Core Words ······················································································62 

Extended Reading ··············································································62 

Exercises ························································································64 

Chapter 5 Investment································································································67 

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5.1 Debt Investments ··········································································· 68 

5.2 Share Investments ·········································································· 69 

5.3 Short-term Investments and Long-term Investments ·································· 72 

Core Words ······················································································74 

Extended Reading ··············································································74 

Exercises ························································································76 

Chapter 6 Plant Assets, Natural Resources, and Intangible Assets ·························79 

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6.1 Plant Assets ··················································································81 

6.2 Capitalized Expenditures and Immediate Expenses ··································· 82 

6.3 Account for Depreciation of Plant Assets ··············································· 82 

6.4 Revaluation of Plant Assets ······························································· 85 

6.5 Disposal of Plant Assets ··································································· 87 

6.6 Natural Resources and Depletion························································· 88 

6.7 Intangible Assets ············································································89 

Core Words ······················································································93 

Extended Reading ··············································································94 

Exercises ························································································96 

Chapter 7 Liabilities ··································································································99 

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7.1 Accounting for Current Liabilities······················································ 101 

7.2 Liabilities with Uncertainty ····························································· 106 

7.3 Accounting for Long-term Liabilities·················································· 107 

Core Words ·····················································································111 

Extended Reading ············································································ 112 

Exercises ······················································································ 114 

Chapter 8 Stockholders’ Equity···············································································119 

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8.1 BackgroundandDefinitionofOwners’Equity······································· 121 

8.2 The Classification of Stocks···························································· 123 

8.3 Issuing Stock ·············································································· 124 

8.4 Cash Dividends ··········································································· 125 

8.5 Stock Dividends··········································································· 126 

Core Words ···················································································· 128 

Extended Reading ············································································ 129 

Exercises ······················································································ 131 

Chapter 9 Revenues and Expenses ·······································································135 

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9.1 Accrual Basis and Cash Basis··························································· 137 

9.2 Measurement of Sales Revenue························································· 138 

9.3 Merchandise Returns and Allowances ················································· 138 

9.4 Cash and Trade Discounts ······························································· 139 

9.5 Expenses ··················································································· 140 

Core Words ···················································································· 142 

Extended Reading ············································································ 143 

Exercises ······················································································ 145 

Chapter 10 Financial Statements············································································149 

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10.1 Overview of Financial Statements ···················································· 150 

10.2 Formats for Financial Statements ····················································· 152 

Core Words ···················································································· 156 

Extended Reading ············································································ 156 

Exercises ······················································································ 158 

Chapter 11 Auditing·································································································161 

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11.1 Audit Framework········································································ 163 

11.2 Professional Ethics and Codes of Conduct ·········································· 165 

11.3 Standards of Reporting ································································· 167 

Core Words ···················································································· 169 

Extended Reading ············································································ 170 

Exercises ······················································································ 172 

版权所有(C)2023 清华大学出版社有限公司 京ICP备10035462号 京公网安备11010802042911号

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