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Part One Introduction to Accounting 1

Chapter One Welcome to the World of Accounting（会计学概述） 3

Goal 1 The Nature of Business,and the Role of Accounting 3

Goal 2 The Accounting Profession and Careers 5

Goal 3 The Accounting Equation 6

Goal 4 The Five Accounting Concepts 8

Goal 5 How Transactions Impact the Accounting Equation 10

Goal 5 The Four Financial Statements 14

Part Two The Accounting Cycle 23

Chapter Two Analysis of Transactions（经济业务分析） 25

Goal 1 T-Accounts 25

Goal 2 Accounts,Debits and Credits 27

Goal 3 The Journal 30

Goal 4 The General Ledger 36

Goal 5 The Trial Balance 38

Chapter Three Adjusting Process（调整过程） 45

Goal 1 The Periodicity Concept 45

Goal 2 The Matching Principle,Revenue/Expense Recognition,Cash/Accrual Basis of Accounting 46

Goal 3 Nature of Accounts Requiring Adjustment 48

Goal 4 The Adjusting Process And Related Entries 50

Chapter Four Completing the Accounting Cycle（完成会计循环） 63

Goal 1 The Adjusting Process 63

Goal 2 Preparation of Financial Statements 66

Goal 3 Worksheet Approach 67

Goal 4 The Accounting Cycle and Closing Process 71

Goal 5 Post-closing Trial Balance 74

Goal 6 Classified Balance Sheets 75

Part Three The Information of Accounts 81

Chapter Five Cash（现金） 83

Goal 1 Cash Composition 83

Goal 2 Cash Controls for Receipts and Payments 84

Goal 3 Reconciliation of Bank Accounts 86

Goal 4 The Petty Cash System 93

Chapter Six Inventory（存货） 100

Goal 1 Inventory Costing Methods 100

Goal 2 The Periodic System for Valuing Inventory 104

Goal 3 The Perpetual System for Valuing Inventory 108

Goal 4 Lower of Cost or Market Method 113

Goal 5 Inventory Estimation Techniques 115

Chapter Seven Accounts Receivable（应收款项） 121

Goal 1 Classification of Receivables 121

Goal 2 Uncollectible Receivables 123

Goal 3 Notes Receivable 130

Chapter Eight Fixed Assets and Intangible Assets（固定资产和无形资产） 137

Goal 1 Nature of Fixed Assets 137

Goal 2 Three Depreciation Methods 139

Goal 3 Exchange and Disposal of Fixed Assets 144

Goal 4 Natural Resources 149

Goal 5 Intangible Assets 151

Chapter Nine Current Liabilities＆Equity（流动负债和权益） 158

Goal 1 The Nature and Recording of Typical Current Liabilities 158

Goal 2 Accounting for Notes Payable 160

Goal 3 Contingent Liabilities 164

Goal 4 Stockholders'Equity 168

Part Four Case：Accounting for Merchandising Business 175

Chapter Ten Accounting for Merchandising Business（商业企业会计） 177

Goal 1 The Merchandising Operation-Sales 177

Goal 2 The Merchandising Operation-Purchase 184

Goal 3 Enhancements of The Income Statement 194

Goal 4 Sample Chart of Accounts for a Small Company＆a Large Corporation 197