前言
Chapter 1 The Role of Accounting in Business?
Nature of Business and Accounting?
Business Activities?
What Is Accounting and Its Role in Business??
Financial Statements?
Accounting Concepts?
Chapter 2 Basic Accounting Concepts?
Elements of an Accounting System?
Recording a Corporation’s First Period of Operations?
Financial Statements for a Corporation’s First Period of Operations?
Recording a Corporation’s Second Period of Operations?
Financial Statements for a Corporation’s Second Period of Operations?
Chapter 3 Accrual Accounting Concepts?
Basic Accrual Accounting Concepts, Including the Matching Concept?
Using Accrual Concepts of Accounting for Family Health Care’s November Transactions?
The Adjustment Process?
Financial Statements?
Accrual and Cash Bases of Accounting?
Chapter 4 Accounting for Merchandising Businesses?
Merchandise Operations?
Financial Statements for a Merchandising Business?
Sales Transactions?
Purchase Transactions?
Freight and Sales Taxes?
Dual Nature of Merchandise Transactions?
Merchandise Shrinkage?
Chapter 5 Sarbanes-Oxley, Internal Control, and Cash?
Sarbanes-Oxley Act of 2002?
Internal Control?
Cash Controls Over Receipts and Payments?
Bank Accounts?
Bank Reconciliation?
Special-Purpose Cash Funds?
Financial Statement Reporting of Cash?
Chapter 6 Receivables and Inventories?
Classification of Receivables?
Uncollectible Receivables?
Direct Write-Off Method for Uncollectible Accounts?
Allowance Method for Uncollectible Accounts?
Inventory Classification for Merchandisers and Manufacturers?
Inventory Cost Flow Assumptions?
Comparing Inventory Costing Methods?
Reporting Receivables and Inventory?
Chapter 7 Fixed Assets and Intangible Assets?
Nature of Fixed Assets?
Accounting for Depreciation?
Disposal of Fixed Assets?
Natural Resources?
Intangible Assets?
Financial Reporting for Fixed Assets and Intangible Assets?
Chapter 8 Liabilities and Stockholders’ Equity?
Financing Operations?
Liabilities?
Bonds?
Stock?
Dividends?
Stock Splits?
Reporting Liabilities and Stockholders’ Equity?
Earnings per Share?
Chapter 9 Financial Statement Analysis?
Basic Analytical Methods?
Solvency Analysis?
Profitability Analysis?
Corporate Annual Reports?
Appendix?
Chapter 10 Accounting Systems for Manufacturing Businesses?
Nature of Manufacturing Businesses?
Manufacturing Cost Terms?
Cost Accounting System Overview?
Job Order Cost Systems for Manufacturing Businesses?
Job Order Costing for Decision Making?
Job Order Cost Systems for Professional Service Businesses?
Just-in-Time Practices?
Activity-Based Costing?
Chapter 11 Cost Behavior and Cost-Volume-Profit Analysis?
Cost Behavior?
Cost-Volume-Profit Relationships?
Mathematical Approach to Cost-Volume-Profit Analysis?
Graphic Approach to Cost-Volume-Profit Analysis?
Special Cost-Volume-Profit Relationships?
Chapter 12 Differential Analysis and Product Pricing?
Differential Analysis?
Setting Normal Product Selling Prices?
Production Bottlenecks, Pricing, and Profits?
Chapter 13 Budgeting and Standard Cost Systems?
Nature and Objectives of Budgeting?
Master Budget?
Standards?
Budgetary Performance Evaluation?
Direct Materials and Direct Labor Variances?
Nonfinancial Performance Measures?
Chapter 14 Performance Evaluation for Decentralized Operations?
Centralized and Decentralized Operations?
Responsibility Accounting for Cost Centers?
Responsibility Accounting for Profit Centers?
Responsibility Accounting for Investment Centers?
Transfer Pricing?
Chapter 15 Capital Investment Analysis?
Nature of Capital Investment Analysis?
Methods Not Using Present Values?
Methods Using Present Values?
Factors that Complicate Capital Investment Analysis?
Capital Rationing?
词汇表 (Glossary)?
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