国际会计学 英文2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

国际会计学 英文PDF格式电子书版下载

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

Chapter 1 Introduction to Accounting and Business1

1．Nature of Business and Accounting2

2．Generally Accepted Accounting Principles7

3．The Accounting Equation9

4．Business Transactions and the Accounting Equation9

5．Financial Statements13

Chapter 2 Analyzing Transactions20

1．Using Accounts to Record Transactions21

2．Posting of Journal Entries to Accounts28

3．Trial Balance42

4．Discovery and Correction of Errors43

Chapter 3 The Adjusting Process50

1．Nature of the Adjusting Process51

2．Recording Adjusting Entries52

3．Summary of the Adjustment Process61

4．Adjusted Trial Balance67

Chapter 4 Completing the Accounting Cycle74

1．Flow of Accounting Information75

2．Financial Statements78

3．Closing Entries81

4．The Accounting Cycle84

5．Fiscal Year84

Chapter 5 Accounting Systems88

1．Basic Accounting Systems89

2．Manual Accounting Systems89

3．Adapting Manual Accounting Systems100

4．Computerized Accounting Systems101

Chapter 6 Accounting for Merchandising Businesses106

1．Nature of Merchandising Businesses107

2．Financial Statement of Merchandising Businesses107

3．Merchandising Transactions112

4．The Adjusting and Closing Process124

Chapter 7 Inventory131

1．Control of Inventory132

2．Inventory Cost Flow Assumptions135

3．Cost of Inventory on Perpetual Inventory System140

4．Inventory Costing Methods under a Periodic Inventory System142

5．Reporting Merchandise Inventory in the Financial Statements143

Chapter 8 Internal Control and Cash150

1．Internal Control151

2．The Limitations of Internal Control—Costs and Benefits152

3．Elements of Internal Control152

4．Cash Controls over Receipts and Payments157

5．Bank Accounts161

6．Bank Reconciliation163

7．Special-Purpose Cash Funds167

8．Financial Statements Reporting of Cash168

Chapter 9 Receivables173

1．Classification of Receivables174

2．Uncollectible Receivables175

3．Direct Write-Off Method for Uncollectible Accounts176

4．Allowance Method for Uncollectible Accounts177

5．Comparing Direct Write-Off and Allowance Methods183

6．Notes Receivable184

7．Reporting Receivables on the Balance Sheet187

Chapter 10 Fixed Assets and Intangible Assets196

1．Nature of Fixed Assets197

2．Accounting for Depreciation201

3．Disposal of Fixed Assets206

4．Natural Resources212

5．Intangible Assets212

6．Financial Reporting for Fixed Assets and Intangible Assets215

Chapter 11 Current Liabilities and Payroll220

1．Current Liabilities221

2．Payroll and Payroll Taxes223

3．Accounting for Payroll and Payroll Taxes227

4．Employees' Fringe Benefits232

5．Contingent Liabilities235

Chapter 12 Stock Transactions,and Dividends239

1．Nature of a Corporation240

2．Stockholders' Equity242

3．Paid-In Capital from Issuing Stock242

4．Accounting for Dividends246

5．Treasury Stock Transactions248

6．Reporting Stockholders'Equity249

7．Stock Splits252

Chapter 13 Bonds Payable and Investments in Bonds256

1．Financing Corporations257

2．Characteristics and Pricing of Bonds Payable258

3．Accounting for Bonds Payable262

4．Payment and Redemption of Bonds Payable266

5．Investment in Bonds268

6．Corporation Balance Sheet271

7．Effective Interest Rate Method of Amortization273

Chapter 14 Income Taxes,Unusual Income Items,and Investments in Stocks279

1．Corporations Income Taxes280

2．Reporting Unusual Items on the Income Statement283

3．Earnings per Common Share287

4．Comprehensive Income289

5．Accounting for Investment in Stocks290

Chapter 15 Statement of Cash Flows300

1．Reporting Cash Flows301

2．Statement of Cash Flows—The Indirect Method305

3．Statement of Cash Flows—The Direct Method314

References325