会计学（第21版）

1. Introduction to Accounting and Business
Nature of a Business
The Role of Accounting in Business
Business Ethics
Profession of Accounting
Generally Accepted Accounting Principles
Assets，Liabilities，and Owner's Equity
Business Transactions and the Accounting Equation
Financial Statements
Financial Analysis and Interpretation
2. Analyzing Transactions
Usefulness of an Account
Chabacteristics of an Account
Analyzing and Summarizing Transactions in Accounts
Illustration of Analyzing and Summarizing Transactions
Trial Balance
Discovery and Correction of Errors
Financial Analysis and Interpretation
3. The Matching Concept and the Adjusting Process
The Matching Concept
Nature of the Adjusting Process
Recording Adjusting Entries
Summary of Adjustment Process
Financial Analysis and Interpretation
4. Completing the Accounting Cycle
Accounting Cycle
Work Sheet
Financial Statements
Adjusting and Closing Entries
Fiscal Year
Financial Analysis and Interpretation
5. Accounting for Merchandising Businesses
Nature of Merchandising Businesses
Financial Statements for a Merchandising Business
Sales Transactions
Purchase Transactions
Tbansporation Costs，Sales Taxes，and Trade Discounts
Illustration of Accounting for Merchandise Transactions
Chart of Accounts for a Merchandising Business
The Accounting Cycle for a Merchandising Business
Financial Analysis and Interpretation
6. Cash
Nature of Cash and the Importance of Controls Over Cash
Control of Cash Receipts
Internal Control of Cash Payments
Bank Accounts：Their Nature and Use as a Control Over Cash
Bank Reconciliation
Petty Cash
Presentation of Cash on the Balance Sheet
Financial Anarysis and Interpretation
7. Receivables
Classification of Receivables
Onternal Control of Receivables
Uncollectible Receivables
Allowance Method of Accounting for Uncollectibles
Direct Write-Off Method of Accounting for Uncollectibles
Characteristics of Notes Receivable
Accounting for Notes Receivable
Receivables on the Balance Sheet
Financial Analysis and Interpretation
8. Inventories
0nternal Control of Inventories
Eftect of Inventory Errors on Financial Statements
Inventory Cost Flow Assumptions
Inventory Costing Methods Under a Perpetual Inventory System
Inventory Costing Methods Under a Periodic Inventory System
Comparing Inventory Costing Methods
Valuation of Inventory at Other than Cost
Presenting Merchandise Inventory on the Balance Sheet
Estimating Inventory Cost
Financial Analysis and Interpretation
9. Fixed Assets and Intangible Assets
Nature of Fixed Assets
Accounting for Depreciation
Capital and Revenue Expenditures
Disposal of Fixed Assets
Leasing Fixed Assets
Interna0 Control of Fixed Assets
Natural Resources
Intangible Assets
Financial Reporting for Fixed Assets and Intangible Assets
Financial Analysls and Interpretation
10. Current Liabilities
The Nature of Current Liabilities
Short-Term Notes Payable and Current Potion of LongKerm Debt
Contingent Liabilities
11. Corporations：Organization，Capital Stock Transactions，and Dividends
Nature of a Corporation
Stockholders'Equity
Sources of Paid-In Capital
Issuing Stock
Treasury Stock Transactions
Stock Splits
Accounting for Dividends
Reporting Stockholders'Equity
Financial Analysis and Intehpretation
12. Income Taxes，Unusual Income Items，and Investments in Stocks
Corporate Income Taxes
Unusual Items Affecting the Income Statement
Earnings per Common Share
Comprehensive Income
Accounting for Investments in Stocks
Business Combinations
Financial Analysis and Interphetation
13.Bonds Payable and Investments in Bonds
Financing Corporations
Characteristics of Bonds Payable
The Present-Value Concept and Bonds Payable
Accounting for Bonds Payable
Bond Sinking Funds
Bond Redemption
Investments in Bonds
Corporation Balance Sheet
Financial Analysis and Intehpretation
14. Statement of Cash Flows
Reporting Cash Flows
Statement of Cash Flows——The Indirect Method
Statement of Cash Flows——The Direct Method
Financial Analysis and Intebpbetation
15. Financial Statement Analysis
Basic Analytical Procedures
Solvency Analysis
Profitability Analysis
Summary of Analytical Measures
Corporate Annual Reports
16. Introduction to Managerial Accounting and Job Order Cost Systems
The Differences Between Managerial and Financial Accounting
The Management Accountant in the Organization
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
17. Process Cost Systems
Comparing Job Order Costing and Process Costing
Physical Flows and Cost Flows for a Process Manufacture
The First-In，First-Out(Fifo)Method
Bringing It All Together：The Cost of Production Report
Journal Entries for a Process Cost System
Using the Cost of Production Report for Decision Making
Just-in-Time Processing
18. Cost Behavior and Cost-Volume-Profit Analysis
Cost Behavior
Cost-Volume-Profit Relationships
Mathematical Approach to Cost-Volume-Profit Analysis
Graphic Approach to Cost-Volume-Profit Analysis
Sales Mix Cons5dehations
Special Cost-Volume-Profit Relationships
Assumptions of Cost-Volume-Profit Analysis
19. Budgeting
Nature and Objectives of Budgeting
Budgeti ng Systems
Master Budget
Income Statement Budgets
Balance Sheet Budgets
20. Performance Evaluation Using Variances from Standard Costs
Standards
Budgetary Performance Evaluation
Direct Materials Variances
Direct Labor Variances
Factory Overhead Variances
Recording and Reporting Variances from Standards
Standards for Nonmanufacturing Expenses
Nonfinancial Performance Measures
21. Differential Analysis and Product Pricing
Differential Analysis
Setting Normal Product Selling Prices
Product Profitability and Pricing Under Production Bottlenecks
22. Capital Investment Analysis
Nature of Capital Investment Analysis
Methods of Evaluating Capital Investment Proposals
Factors that Complicate Capital Investment Analysis
Capital Rationing
Appendix：Interest Tables
Glossary