《财务会计英语教程》求取 ⇩

PART ONE　BASIC STRUCTURE OF ACCOUNTING1

CHAPTER ONE　INTRODUCTION1

Accounting as an Information System1

Users of Accounting Information1

Opportunities in Accounting3

Bookkeeping and Accounting6

CHAPTER TWO　ACCOUNTS AND DOUBLE-ENTRY SYSTEM8

Business Entity Concept8

The Cost Principle8

The Accounting Equation9

Accounts10

Chart of Accounts17

Flow of Accounting Data18

Double Entry System18

CHAPTER THREE　THE ACCOUNTING CYCLE25

The Journal25

The Ledger26

Posting28

Trial Balance28

Accounting Statements29

CHAPTER FOUR　ACCRUAL BASIS AND ADJUSTING PROCESS38

Fiscal Year38

Accrual Basis Accounting and Cash Basis Accounting39

The Adjusting process39

CHAPTER FIVE　COMPLETION OF THE ACCOUNTING CYCLE51

The Closing Process51

Posting-Closing Trial Balance52

Work Sheet and Financial Statements53

Accounting Cycle55

CHAPTER SIX　ACCOUNTING FOR A MERCHANDISING ENTERPRISE60

Purchasing and Selling Procedures60

Accounting for Purchasing60

Accounting for Seles63

Trade Discounts66

Transportation Costs66

Sales Taxes68

Merchandise Inventory Systems69

Cost of Merchandise Sold69

Merchandise Inventory Adjustments70

Trial Balance and Adjustments on The Work Sheet72

Financial Statement for Merchandise Enterprises72

PART TWO　ACCOUNTING SYSTEMS AND CONTROLS84

CHAPTER SEVEN　CASH84

Control Over Cash84

Internal Control of Cash Receipts89

Internal Control of Cash Payments90

CHAPTER EIGHT　RECEIVABLES AND TEMPORARY INVESTMENTS97

Classification of Receivables97

Notes Receivable and Interest Income98

Accounts Receivables104

Temporary Investments111

CHAPTER NINE　INVENTORIES117

Importance of Inventories117

Inventory Systems120

Presentation of Merchandise Inventory On the Balance Sheet126

CHAPTER TEN　PLANT ASSETS AND INTANGIBLE ASSETS132

The Concept of Plant Assets132

Initial Costs of Plant Assets132

The Depreciation of Plant Assets133

Disposal of plant Assets138

Intangible Assets140

Reporting Depreciation Expense,Plant Assets,and Intangible Assets in the Financial Statement Exercises142

CHAPTER ELEVEN　CURRENT AND CONTINGENT LIABILITIES147

Liability for Employee Earnings147

Notes Payable and Interest Expense154

CHAPTER TWELVE　LONG-TIME LIABILITIES AND INVESTMENTS159

Bonds and Stocks159

Accounting for Investments in stock and Bonds168