会计学概论-(第五版)

chapter1 the role of accounting in business  nature of business and accounting  business activities  what is accounting and its role in business?  financial statements  accounting conceptschapter2 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  chapte3 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 accountingchapter4 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 shrinkagechapter5 sarbanes-oxley, internal control, and cash  sarbanes-oxley act of  internal control  cash controls over receipts and payments  bank accounts  bank reconciliation  special-purpose cash funds  financial statement reporting of cashchapter6 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 inventorychapter7 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 assetschapter8 liabilities and stockholders’ equity  financing operations  liabilities  bonds  stock  dividends  stock splits  reporting liabilities and stockholders’ equity  earnings per sharechapter9 financial statement analysis  basic analytical methods  solvency analysis  profitability analysis  corporate annual reports  appendixchapter10 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 costingchapter11 cost behavior and cost-volume-profitanalysis  cost behavior  cost-volume-profit relationships  mathematical approach to cost-volume-profit analysis  graphic approach to cost:volume-profit analysis  special cost-volume-profit relationshipschapter12 differential analysis and product pricing  differential analysis  setting normal product selling prices  production bottlenecks, pricing, and profitschapter13 budgeting and standard cost systems  nature and objectives of budgeting  master budget  standards  budgetary performance evaluation  direct materials and direct labor variances  nonfinancial performance measureschapter14 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 pricingchapter15 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