会计英语
中国财政经济出版社
黄继英
Chapter 1 Introduction
I. Accounting Definition
II. Functions of Accounting
III. Bookkeeping and Accountion
IV. Types of Business Organizations
Exercises
Chapter 2 Accounting Equation
I. Assets, Liabilities and Capital
II. Accounting Equation
III. Tra nsactions and Their Effects on the Accoun
ting Equation
Exercises
Chapter 3 The Double-Entry System
I. The account
II. The Chart of Accounts
III. Debits and Credits
IV. Permanent and Temporary Accounts
V. The Ledger
VI. The Trial Balance
Exercises
Chapter 4 Journalizing and Posting
I. The Journal
II. Journalizing
III. Posting
Exercises
Chapter 5 The Financial Statements
I. The Forms of Financial Statements
II. The Income Statement
III. The Balance Sheet
IV. The Capital Statement
V. The Classfied Financial Statements
Exercises
Chapter 6 Adjustment
I. Accrual Basis and Cash Basis Accounting
II. Adjustments to the Accounts
III. Closing Entries
IV. Ruling Accounts
V. The Post-osing Trial Balance
Exercises
Chapter 7 Worksheet
I. The Accounting Cycle
II. The Worksheet
III. The Steps in Preparing the Worksheet
IV. The Function of the Worksheet
Exercises
Chapter 8 Merchandising Operations
I. Trade Discounts
II. Cash Discounts
III. Merchandise Inventory
IV. Purchase of Merchandise Inventory
V. Sales of Merchandise Inventory
VI. Sales Taxes
vII. Cost of Goods Sold
VIII. Operating Expenses
IX. The Income Statement for Merchandising
Company
Exercises
Chapter 9 Special Journals and Subsidiary Ledgers
I. Special Journals and the General Journal
II. Special Ledgers (Subsidiary Ledgers)
III. Sales Journal
IV. Cash Receipts Journal
V. Purchases Journal
VI. Cash Disbursements Journal
Exercises
Chapter 10 Cash and its Control
I. The Significance of Cash Control
II. Controlling Cash Receipts
III. Controlling Cash Disbursements
IV. Controlling Cash Balances
V. Bank Statements
VI. Preparation of a Bank Reconciliation
VII. The Entries from the Reconciliation
VIII. Petty Cash Fund
Exercises
Chapter 11 Accounts Receivable and Notes Receivable
I. Classification of Receivables
II. Uncollectible Accounts
III. Notes Receivable
IV. Discounting a Note Receivable
V. Dishonoured Notes Receivable
Exercises
Chapter 12 Current Liabilities and Long-term Lia bilities
I. Current Liabilities of Known Amount
II. Current Liabilities to be Estimated
III. Contingent Liabilities
IV. Mortgage
V. Bonds Payable
Exercises
Chapter 13 Inventory Measurements
I. The Necessity of the Measurement of Merchan-
dise Inventory
II. Inventory Systems
III. The Methods of Inventory Measurement
IV. The Methods of Estimating Inventory
Exercises
Chapter 14 Long--term Assets and Their Depreciations
I. Classification of Long--term Assets
II. The Nature of Depreciation
III. The Commonly Used Depreciation Methods
IV. The Accelerated Depreciation Methods
Exercises
Chapter 15 Payroll Accounting
I. Payroll Register
II. Gross Pay and Net Pay
III. Payroll Deductions
IV. The Entries for the Payroll Accounting
Exercises
Chapter 16 Partnership Accounting
I. Characteristics of a Partnership
II. Formation of a Partnership
III. Division of Net Income and Loss
IV. Admission of a New Partner
V. Liquidation of a Partnership
Exercises
Chapter 17 Corporation Accounting
I. Characteristics of a Corporation
II. Corporate Terminology
III. Common Stock
IV. Preferred Stock
V. Issue of Stock
VI. Treasury Stock
VI. Equity Accounting for the Corporation
Exercises
Chapter 18 Accounting Concepts and Principles
I. Accounting Entity Concept
II. Going Concern Concept
III. Money Measurement Concept
IV. Accounting Period Concept
V. Historical Cost Principle
VI. Objectivity Principle
VII. The Realization Principle and Matching Principle
VIII. The Conservatism Principle
IX. Consistency Principle
X. Full-isclosure Principle
Exercises
