财务会计

CHAPTER 1  Uses of Accounting Information and the Financial Statements
  Accounting as an Information System
  Decision-Makers：The Users of AccountingInformation 
  Accounting Measurement 
  The Corporate Form of Business 
  The Financial Statements and Their Elements 
  Generally Accepted Accounting Principles 
  STOP&REVlEW 
  KEY TERMS AND RATIOS 
  CHAPTER ASSIGNMENTS 
CHAPTER 2  Analyzing Business Transactions
  Measurement Issues 
  Double·Entry System 
  Business Transaction Analysis 
  TheTrialBalance 
  Recording and Posting Transactions
  CashFlowsandtheTimingof Transactions 
  STOP&REVlEW 
  KEYTERMS 
  CHAPTER ASSIGNMENTS 
CHAPTER 3  Measuring Business Income
  ProfitabilityMeasurement Issues and Ethics
  Accrual Accounting 
  The Adjustment Process 
  Using the Adjusted Trial Balance to Prepare Financial Statements 
  ClosingEntries 
  Cash Flows from Accrual-Based Information 
  STOP＆REVlEW 
  KEYTERMS 
  CHAPTER ASSIGNMENTS 
CHAPTER 4  Financial Reporting and Analysis
  Foundations of Financial Reporting 
  Accounting Conventions forPreparing Financial Statements 
  Classified Balance Sheet 
  Forms ofthe Income Statement 
  UsingFinancialRatiosforPerformance Evaluation
  ST0P＆REVIEW
  KEYTERMS AND RATIOS
  CHAPTER ASSIGNMENTS
CHAPTER 5 The Operating Cycle and Merchandising Operations
  Managing Merchandising BusinessesTerms of Sale
  Perpetual Inventory System 
  Periodic Inventory System 
  Internal Controh Components，Activities，and Limitations
  Internal Control overMerchandising
  Transactions 
  STOP&REVIEW 
  KEYTERMS AND RATiOS
  CHAPTER ASSIGNMENTS 
CHAAPTER 6  Inventories
  Managing Inventories 
  InventoryCostandValuation 
  Inventory Cost Under the Periodic Inventory System 
  Impact of Inventory Decisions 
  InventoryCostUnderthePerpetual Inventory System 
  Valuing InventorybyEstimation
  STOP&REVIEW 
  KEYTERMS AND RATIOS 
  CHAPTER ASSIGNMENTS 
CHAPTER  7  Cash and ReceivabIes
  Management Issues Related to Cash and Receivables
  Cash Equivalents and Cash Control
  UncoHectible Accounts
  Notes Receivable 
  STOP＆REVlEW
  KEY TERMS AND RATlOS
  CHAPTER ASSIGNMENTS
CHAPTER  8  Current Liabilities and Fair Value Accounting
  Management Issues Related to Current Liabilities 204
  Colnnlon Types ofCurrent Liabilities 
  Contingent Liabilities and Commitments 
  Valuation Approaches to Fair Value Accounting 
  AppficationsUsingPresentValue 
  STOP&REVlEW 
  KEY TERMS AND RATIOS 
  CHAPTER ASSIGNMENTS 
CHAPTER 9 Long-Term Assets
  Management Issues Related to Long- Term Assets 
  Acquisition Cost ofProperty,Plant,and Equipment
  Depreciation
  Disposal of Depreciable Assets
  Natural Resources
  Intangible Assets
  STOP&REVIEW
  KEYTERMS AND RATlOS
  CHAPTER ASSIGNMENTS
CHAPTER 10 Long-Term Liabilities
  Management Issues Related to Long-Term Debt Financing
  The Nature of Bonds 
  Accounting for the Issuance of Bonds 
  Using Present Value to Value a Bond
  Amortization of Bond Discounts and Premiums
  Retirement and Conversion of Bonds
  STOP＆REVIEW
  KEY TERMS AND RATl0S 
  CHAPTER ASSIGNMENTS   
CHAPTER 11  Stockholders'Equity
  Management Issues Related to Contributed Capital 
  Components of Stockholders'Equity：
  Issuance of Stock for Cash and Other Assets 
  Accounting for Treasury Stock 
  Stock Dividends and Stock Splits 
  The Statement of Stockholders'Equity and Book Value per Share 
  STOP&REVlEW 
  KEY TERMS AND RATIOS 
  CHAPTER ASSlONMENTS 
 CHAPTER 12 The Statement of Cash Flows
  Overview of the StatementofCash Flows
  Analyzing Cash Flows
  Step One：Determining Cash Flows from
   Operating Activities 
  Step TWO：Determining Cash Flows from Investing Activities 
  Step Three：Determining Cash Flows from FinanCing Activities
  Step Four：Preparing the Statement of Cash Flows 
  STOP&REVIEW 
  KEY TERMS AND RATl0S 
  CHAPTER ASSIGNMENTS 
CHAPTER 13  FinanciaI Performance Measurement
  Foundations of Financial Performance Measurement
  EvaluatingQualityofEarnings 
  Tools and Techniques of Financial Analysis 
  Comprehensive Illustration of Financial Ratio Analysis 
  STOP&REVIEW 
  KEY TERMS AND RATIOS 
  CHAPTER ASSIGNMENTS 
CHAPTER 14  InveStmentS
  Management Issues Related to Investments 
  Short-TermInvestmentsin Equity Securities 
  Long-Term Investments in Equity Securities
  ConsofidatedFinancial Statements
  Investments in Debt Securities
  STOP&REVIEW
  KEYTERMS
CHAPTER ASSIGNMENTS
APPENDIX Present Value Tables
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