CHAPTER 1 AN OVERVIEW OF ACCOUNTING 1-1 WHAT IS ACCOUNTING 1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING 1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 1-4 FORMS OF BUSINESS ORGANIZATIONS Key Words, Phrases and Special Terms CHAPTER 2 FINANCIAL STATEMENTS 2-1 THE BALANCE SHEET 2-2 ACCOUNTING EQUATION 2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION 2-4 THE INCOME STATEMENT 2-5 THE STATEMENT OF RETAINED EARNINGS 2-6 THE STATEMENT OF CASH FLOWS 2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS Key Words, Phrases and Special Terms CHAPTER 3 ACCOUNTING CYCLE 3-1 THE LEDGER 3-2 DOUBLE-ENTRY ACCOUNTING 3-3 THE JOURNAL 3-4 ADJUSTING ENTRIES 3-5 CLOSING ENTRIES AND THE CLOSING PROCESS 3-6 THE COMPLETE ACCOUNTING CYCLE Key Words, Phrases and Special Terms CHAPTER 4 CASH AND ACCOUNTS RECEIVABLE 4-1 CASH 4-2 ACCOUNTS RECEIVABLE Key Words, Phrases and Special Terms CHAPTER 5 MERCHANDISE INVENTORY 5-1 WHAT IS INVENTORY 5-2 ACQUIRING INVENTORY:WHAT COSTS TOCAPITALIZE 5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD 5-4 ERRORS IN THE INVENTORY COUNT 5-5 SELLING INVENTORY:WHICH COST …… CHAPTER 6 INVESTMENTS IN EQUITY CHAPTER 7 PLANT ASSETS AND CHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIES CHAPTER 9 LONG-TERM LIABILITIES CHAPTER 10 OWNER'S EQUITY PARTNERSHIP CHAPTER 11 OWNER'S EQUITY CHAPTER 12 STATEMENT OF CASH CHAPTER 13 USING FINANCIAL STATEMENT INFORMATION CHAPTER 14 ACCOUNTING IN THE 21ST CENTURY
鄂公網(wǎng)安備 42010302001612號(hào) 