作者：李敏
页数：169
出版社：人民交通出版社
出版日期：2021
ISBN：9787114170065
电子书格式：pdf/epub/txt
内容简介
This textbook focuses on finan accounting, which provides finan information primarily for decision瞞akers outside the business entity. The basic goal of this textbook is to introduce you to fundamental accounting concepts, the basic accounting principles, and the elements of finan statements. In addition, you would gain an understanding of the accounting cycle, learn how to prepare basic finan statements, and perform analysis of those statements. Students acquire a basic knowledge of the language of business.
目录
Chapter 1Introduction to Financial Accounting1
1.1Introduction2
1.2Accounting Defined2
1.3Business Organizations2
1.4The Basic Accounting Equation3
1.5Financial Statements5
1.6Generally Accepted Accounting Principles (GAAP)10
Summary of This Chapter11
Chapter 2The Accounting Process13
2.1Accounts14
2.2Double瞖ntry Accounting16
2.3The Accounting Cycle17
2.4Using Formal Accounting Records17
2.5The Trial Balance and Balance Sheet23
Summary of This Chapter25
Chapter 3Single瞫tep Income Statement27
3.1The Operating cycle28
3.2The Two Accounting Methods29
3.3Income Statement Accounts29
3.4Revenue Recognition31
3.5Expense Recognition32
3.6The Expanded Accounting Equation33
3.7Unadjusted Trial Balance39
Summary of This Chapter40
Chapter 4The Use of Adjusting Entries43
4.1Adjusting Entries44
4.2The Adjusted Trial Balance46
4.3Prepare Financial Statements50
4.4The Closing Process52
Summary of This Chapter55
Chapter 5Accounting for the Sale of Goods57
5.1The Basics of Merchandizing58
5.2Inventory Systems59
5.3Inventory Purchase under a Perpetual Inventory System62
5.4Inventory Sale under a Perpetual Inventory System64
5.5Merchandizing Multi瞫tep Income Statement67
Summary of This Chapter68
Chapter 6Inventory Costing Methods71
6.1Types of Inventory72
6.2Three Inventory Cost Flow Assumptions73
6.3Financial Statement Effects of Different Inventory Cost Flows78
6.4Lower of Cost or Market (LCM)79
Summary of This Chapter80
Chapter 7Accounts Receivable and Notes Receivable83
7.1Extending Credit84
7.2Accounts Receivable and Bad Debts Expense84
7.3Two Methods for Estimating Bad Debts Expense86
7.4Write瞣ffs and Recoveries90
7.5Notes Receivable and Interest Revenue91
Summary of This Chapter93
Chapter 8Long瞝ived Assets95
8.1Definition and Classification96
8.2Accounting Decision for Tangible Assets96
8.3Depreciation100
8.4Accounting Decision for Intangible Assets103
8.5Goodwill105
8.6Disclosure105
Summary of This Chapter106
Chapter 9Debt Financing: Liabilities109
9.1The Role of Liabilities110
9.2Current Liabilities110
9.3Non睠urrent Liabilities115
9.4Contingent Liabilities115
Summary of This Chapter116
Chapter 10Debt Financing: Bonds117
10.1Bonds and Bond pricing118
10.2Accounting for a Bond Issue119
10.3Interest Expense on Bonds Issued121
10.4Bond Retirements124
Summary of This Chapter125
Chapter 11Equity Financing127
11.1Equity Financing and Debt Financing128
11.2Main Elements of Stockholders’ Equity129
11.3Treasury stock130
11.4Dividends and Stock Split133
11.5Preferred Stock136
11.6Retained Earnings137
Summary of This Chapter137
Chapter 12The Statement of Cash Flows139
12.1Financial Statement Reporting140
12.2Preparing the Statement of Cash Flows142
12.3Interpreting the Statement of Cash Flows151
Summary of This Chapter151
Chapter 13Framework for Financial Statement Analysis153
13.1Introduction to Financial Analysis154
13.2Ratio Analysis156
13.3Horizontal and Vertical Analyses161
13.4Summary of Financial Ratios165
13.5Underlying Accounting Concepts166
Summary of This Chapter167
References169
1.1Introduction2
1.2Accounting Defined2
1.3Business Organizations2
1.4The Basic Accounting Equation3
1.5Financial Statements5
1.6Generally Accepted Accounting Principles (GAAP)10
Summary of This Chapter11
Chapter 2The Accounting Process13
2.1Accounts14
2.2Double瞖ntry Accounting16
2.3The Accounting Cycle17
2.4Using Formal Accounting Records17
2.5The Trial Balance and Balance Sheet23
Summary of This Chapter25
Chapter 3Single瞫tep Income Statement27
3.1The Operating cycle28
3.2The Two Accounting Methods29
3.3Income Statement Accounts29
3.4Revenue Recognition31
3.5Expense Recognition32
3.6The Expanded Accounting Equation33
3.7Unadjusted Trial Balance39
Summary of This Chapter40
Chapter 4The Use of Adjusting Entries43
4.1Adjusting Entries44
4.2The Adjusted Trial Balance46
4.3Prepare Financial Statements50
4.4The Closing Process52
Summary of This Chapter55
Chapter 5Accounting for the Sale of Goods57
5.1The Basics of Merchandizing58
5.2Inventory Systems59
5.3Inventory Purchase under a Perpetual Inventory System62
5.4Inventory Sale under a Perpetual Inventory System64
5.5Merchandizing Multi瞫tep Income Statement67
Summary of This Chapter68
Chapter 6Inventory Costing Methods71
6.1Types of Inventory72
6.2Three Inventory Cost Flow Assumptions73
6.3Financial Statement Effects of Different Inventory Cost Flows78
6.4Lower of Cost or Market (LCM)79
Summary of This Chapter80
Chapter 7Accounts Receivable and Notes Receivable83
7.1Extending Credit84
7.2Accounts Receivable and Bad Debts Expense84
7.3Two Methods for Estimating Bad Debts Expense86
7.4Write瞣ffs and Recoveries90
7.5Notes Receivable and Interest Revenue91
Summary of This Chapter93
Chapter 8Long瞝ived Assets95
8.1Definition and Classification96
8.2Accounting Decision for Tangible Assets96
8.3Depreciation100
8.4Accounting Decision for Intangible Assets103
8.5Goodwill105
8.6Disclosure105
Summary of This Chapter106
Chapter 9Debt Financing: Liabilities109
9.1The Role of Liabilities110
9.2Current Liabilities110
9.3Non睠urrent Liabilities115
9.4Contingent Liabilities115
Summary of This Chapter116
Chapter 10Debt Financing: Bonds117
10.1Bonds and Bond pricing118
10.2Accounting for a Bond Issue119
10.3Interest Expense on Bonds Issued121
10.4Bond Retirements124
Summary of This Chapter125
Chapter 11Equity Financing127
11.1Equity Financing and Debt Financing128
11.2Main Elements of Stockholders’ Equity129
11.3Treasury stock130
11.4Dividends and Stock Split133
11.5Preferred Stock136
11.6Retained Earnings137
Summary of This Chapter137
Chapter 12The Statement of Cash Flows139
12.1Financial Statement Reporting140
12.2Preparing the Statement of Cash Flows142
12.3Interpreting the Statement of Cash Flows151
Summary of This Chapter151
Chapter 13Framework for Financial Statement Analysis153
13.1Introduction to Financial Analysis154
13.2Ratio Analysis156
13.3Horizontal and Vertical Analyses161
13.4Summary of Financial Ratios165
13.5Underlying Accounting Concepts166
Summary of This Chapter167
References169
