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1.1 ACCOUNTING1

1.2 COMPARISON BETWEEN FINANCIAL AND MANAGEMENT ACCOUNTING1

Chapter 1 CHARACTERISTICS AND BASIC PRINCIPLES OF ACCOUNTING1

1.3 THE WORK OF ACCOUNTANTS2

1.4 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES2

1.5 ASSUMPTIONS4

1.6 ASSETS,LIABILITIES,AND OWNER' S EQUITY5

1.7 THE BASIC ACCOUNTING EQUATION7

1.8 TRANSACTIONS7

Chapter 2 THE ACCOUNTING CYCLE16

2.1 THE ACCOUNT16

2.2 THE RULES OF DEBIT AND CREDIT16

2.4 PERMANENT AND TEMPORARY ACCOUNTS18

2.5 JOURNALIZING AND POSTING18

2.3 NORMAL BALANCES OF ACCOUNTS18

2.6 ILLUSTRATIONS OF JOURNALIZING AND POSTING23

2.7 THE TRIAL BALANCE30

2.8 ACCRUAL ACCOUNTING AND TIMING OF REVENUE AND EXPENSE31

2.9 ADJUSTING ENTRIES32

2.10 ASSET/EXPENSE ADJUSTMENTS33

2.11 LIABILITY/REVENUE ADJUSTMENTS37

2.12 LIABILITY/EXPENSE ADJUSTMENTS38

2.13 ASSET/REVENUE ADJUSTMENTS39

2.14 JOURNALIZING AND POSTING ADJUSTING ENTRIES40

2.15 THE ADJUSTED TRIAL BALANCE43

2.16 FINANCIAL STATEMENTS FROM ADJUSTED TRIAL BALANCE44

2.17 THE WORK SHEET45

2.18 CLOSING ENTRIES49

2.19 POST-CLOSING TRIAL BALANCE52

2.21 SUMMARY OF THE ACCOUNTING CYCLE53

2.20 REVERSING ENTRIES—AN OPTIONAL STEP53

2.22 CLASSIFIED FINANCIAL STATEMENTS55

Chapter 3 ACCOUNTING FOR MERCHANDISING FIRMS65

3.1 MERCHANDISING FIRMS65

3.2 ACCOUNTING FOR THE SALE OF MERCHANDISE66

3.3 ACCOUNTING FOR THE COST OF GOODS SOLD69

3.4 THE WORK SHEET FOR A MERCHANDISING FIRM76

3.5 FINANCIAL STATEMENTS79

3.6 SUMMARY OF MERCHANDISING ENTRIES80

Chapter 4 SPECIAL JOURNALS85

4.1 INTRODUCTION85

4.2 SALES JOURNAL85

4.3 SPECIAL LEDGERS (Subsidiary Ledger)86

4.4 SALES RETURNS89

4.5 TYPES OF LEDGER ACCOUNT FORMS89

4.7 PURCHASES JOURNAL90

4.6 TRADE DISCOUNTS90

4.8 SUBSIDIARY ACCOUNTS PAYABLE LEDGER92

4.9 RETURN OF MERCHANDISE93

4.10 CASH RECEIPTS JOURNAL94

4.11 CASH DISBURSEMENTS JOURNAL96

4.12 DISCOUNTS97

4.13 COMBINATION CASH JOURNAL98

Chapter 5 CASH AND ITS CONTROL104

5.1 INTRODUCTION104

5.2 DEFINITION OF CASH104

5.3 CONTROLLING CASH RECEIPTS104

5.4 CONTROLLING CASH DISBURSEMENTS105

5.5 THE BANK RECONCILIATION105

5.6 PETTY CASH107

5.7 CASH SHORT AND OVER108

6.3 THE WAY OF ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS112

6.2 ACCOUNTS RECEIVABLE ARE REPORTED AT REALIZABLE VALUE112

6.1 INTRODUCTION112

Chapter 6 ACCOUNTS RECEIVABLE112

6.4 THE WAY OF DISPOSING BAD DEBTS114

6.5 NOTES RECEIVABLE116

6.6 ACCOUNTING FOR NOTES RECEIVABLE116

6.7 DISCOUNTING NOTES RECEIVABLE117

6.8 SELLING NOTES RECEIVABLE CREATES CONTINGENT LIABILITIES118

Chapter 7 SHORT-TERM INVESTMENTS122

7.1 INTRODUCTION122

7.2 ACCOUNTING FOR SHORT-TERM INVESTMENTS122

7.3 VALUATION OF LCM124

Chapter 8 INVETORIES125

8.1 INTRODUCTION128

8.2 PERIODS INVENTORY SYSTEM VERSUS PERPETUAL INVENTORY SYSTEM128

8.4 PRICING THE INVENTORY129

8.3 INVENTORY VALUATION AND THE MEASUREMENT OF INCOME129

8.5 INVENTORY VALUATION METHODS130

8.6 LOWER OF COST OR MARKET VALUATION(LCM)131

8.7 RECORDING DECLINE IN INVENTORY VALUE133

8.8 CONSISTENCY IN THE VALUATION OF INVENTORY135

Chapter 9 PLANT ASSETS, NATURAL RESOURCES AND INTANGIBLE ASSETS140

9.1 PLANT ASSETS140

9.2 INITIAL ASSET COST140

9.3 REVENUE AND CAPITAL EXPENDITURES142

9.4 SALE AND EXCHANGE OF DEPRECIABLE ASSETS143

9.5 NATURAL RESOURCES146

9.6 INTANGIBLES ASSETS147

9.7 PLANT AND EQUIPMENT COST ALLOCATION147

9.8 JOURNAL ENTRY FOR DEPRECIATION148

9.9 DEPRECIATION METHODS149

9.10 REVISING DEPRECIATION RATES152

9.11*NATURAL RESOURCE COST ALLOCATION152

9.12 INTANGIBLE ASSET COST AMORTIZATION153

Chapter 10 CURRENT LIABILITIES157

10.1 INTRODUCTION157

10.2 NOIES PAYABLE157

10.3 PAYROLL159

Chapter 11 CORPORATION:ORGANIZATION AND STOCKHOLDERS' EQUITY170

11.1 IN IRODUCTION170

11.2 ADVANTAGES OF THE CORPORATE FORM OF ORGANIZATION170

11.3 DISADVANTAGES OF THE CORPORATE FORM OF ORGANIZATION171

11.4 FORMA I ION OF A CORPORATION172

Chapter 12 CORPORATION :OPERATION, DIVIDENDS AND EARNINGS PER SHARE178

12.1 OPERATION AT A PROFIT OR LOSS178

12.2 DIVIDENDS179

12.3 BOOK VALUE OF STOCK183

12.4 EARNINGS PER SHARE184

13.2 TYPES OF BONDS ISSUED BY CORPORATIONS188

13.1 INTRODUCTION188

Chapter 13 LONG-TERM LIABILITIES (BONDS PAYABLE)188

13.3 ACCOUNTING FOR TERM BONDS189

13.4 STRAIGHT-LINE METHOD OF AMORTIZATION193

13.5 BOND DISCOUNt AND PREMIUM IN THE BALANCE SHEET194

Chapter 14 LONG-TERM INVESTMENT AND CONSOLIDATED FINANCIAL STATEMENTS197

14.1 LONG-TERM INVESTMENTS IN BONDS197

14.2 LONG-TERM INVESTMENTS IN STOCK200

14.3 CONSOLIDATED FINANCIAL STATEMENTS202

Chapter 15 STATEMENT OF CASH FLOWS211

15.1 PURPOSE OF THE STATEMENT OF CASH FLOWS211

15.2 CLASSIFICATION OF CASH FLOWS212

15.3 FORMAT OF STATEMENT OF CASH FLOWS213

15.4 PREPARATION OF THE STATEMENT214

15.5 SUMMARY OF CONVERSION TO CASH PROVIDED BY OPERATIONS221

REFERENCE BOOKS224

Appendix AN ENGLISH-CHINESE GLOSSARY OF ACCOUNTING225