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1 An Introduction to Accounting 1

LEARNING OBJECTIVES 1

1.1 Accounting is an information system 2

1.2 Forms of organization 2

1.3 The framework for the preparation and presentation of financial statements—The conceptual framework 3

1.4 Understanding of financial statements 4

1.5 Accounting and its profession 8

1.6 Accounting elements and using accounting equation 9

1.7 Professional ethics in accounting 11

Vocabulary 12

Translation of the chapter 14

Self-Test Questions 22

Exercises 23

Problems 25

Answers to Self-Test Questions 28

2 Journalizing and Posting Transactions 29

LEARNING OBJECTIVES 29

2.1 Economic events and original documents 30

2.2 T-accounts and debit&credit 30

2.3 Journalizing and posting transactions 34

2.4 Preparing a trial balance 41

2.5 Practices in China 42

Vocabulary 44

Translation of the chapter 46

Self-Test Questions 57

Exercises 58

Problems 62

Answers to Self-Test Questions 65

3 Adjusting and Preparing Financial Statements 67

LEARNING OBJECTIVES 67

3.1 The need for adjustments 68

3.2 Adjusting the accounts 69

3.3 Adjusted trial balance and preparation of financial statements 72

3.4 The worksheet 77

3.5 Closing entries 78

3.6 Post-closing trial balance 80

3.7 The accounting cycle summary 80

3.8 Classification of balance sheet items 81

3.9 Practices in China 83

3.10 Using the accounting information—the current ratio 84

Vocabulary 85

Translation of the chapter 86

Self-Test Questions 100

Exercises 101

Problems 104

Answers to Self-Test Questions 108

4 MerChandising Activities and Accounting Information Systems 109

LEARNING OBJECTIVES 109

4.1 Service enterprise versus merchandising concern 110

4.2 Purchase,sales revenue and cost of goods sold 110

4.3 AIternative income statement formats 115

4.4 Worksheet for a merchandising enterprise and closing entries 117

4.5 Accounting systems 120

4.6 Special iournals 121

4.7 Chinese practice 121

4.8 Using the information—quick ratio and gross margin ratio 122

Vocabulary 122

Translation of the chapter 124

Self-Test Questions 133

Exercises 134

Problems 136

Answers to Self-Test Questions 139

5 Operating Cycle：Cash,Receivables and Sales 141

LEARNING OBJECTIVES 141

5.1 Cash,cash equivalents and liquidity 142

5.2 Operating,investing and financing activities 142

5.3 Internal control over cash 142

5.4 The petty cash fund 143

5.5 Reconciling the bank balance 144

5.6 Credit sales and bad debts 146

5.7 Promissory notes 150

5.8 Converting receivable into cash 152

5.9 Cash,receivables,sales and the cash flow 152

5.10 Using the information—accounts receivable turnover 153

Vocabulary 153

Translation of the chapter 155

Self-Test Questions 163

Exercises 164

Problems 166

Answers to Self-Test Questions 171

6 Operating Cycle：Cost of Goods Sold and Inventory 173

LEARNING OBJECTIVES 173

6.1 Costs to be included in inventory 174

6.2 Inventory systems 175

6.3 Inventory cost flow assumptions 177

6.4 Inventory errors 183

6.5 Valuation using lower of cost or market（LCM）method 183

6.6 Inventory estimation method 185

6.7 Cost of goods sold,inventory and cash flow 187

6.8 Other expenses and cash flow 187

6.9 Analysis the accounting information—inventory turnover 188

Vocabulary 188

Translation of the chapter 189

Self-Test Questions 200

Exercises 201

Problems 204

Answers to Self-Test Questions 207

7 Investing in Operating Assets 209

LEARNING OBJECTIVES 209

7.1 Non-current operating assets 210

7.2 Acquisition of fixed assets 210

7.3 Depreciation 215

7.4 Disposal of plant assets 219

7.5 Accounting for natural resources 220

7.6 Accounting for intangible assets 220

7.7 Impairment of fixed assets 222

7.8 Interest and dividend receipts in cash flow statement 223

7.9 Using the information—total asset turnover and return on total assets 224

Vocabulary 224

Translation of the chapter 226

Self-Test Questions 236

Exercises 237

Problems 239

Answers to Self-Test Questions 240

8 Investing in Securities 241

LEARNING OBJECTIVES 241

8.1 Investment classification 242

8.2 Trading securities 243

8.3 Available-for-sale securities 244

8.4 Held-to-maturity securities 247

8.5 Accounting for long-term investments in equity securities 250

8.6 Impairment of long-term investment 253

Vocabulary 254

Translation of the chapter 255

Self-Test Questions 263

Exercises 264

Problems 266

Answers to Self-Test Questions 268

9 Financing with Debt 269

LEARNING OBJECTIVES 269

9.1 The nature of liabilities 270

9.2 Current liabilities 270

9.3 Contingencies 276

9.4 Classify cash transactions related with short-term liabilities in cash flow statement of cash flows 277

9.5 Time value of money 277

9.6 Long-term liabilities 282

9.7 Using the information—times interest earned 289

Vocabulary 290

Translation of the chapter 291

Self-Test Questions 304

Exercises 305

Problems 306

Answers to Self-Test Questions 307

10 Financing with Equity 309

LEARNING OBJECTIVES 309

10.1 Business organization 310

10.2 Shareholders’equity 310

10.3 Capital vs.retained earnings 311

10.4 Corporate capital 311

10.5 Retained earnings 313

10.6 Dividends and stock split 314

10.7 Treasury stock 318

10.8 Earnings per share（EPS） 320

10.9 Dividend yield and price-earnings ratio 321

Vocabulary 321

Translation of the chapter 323

Self-Test Questions 331

Exercises 332

Problems 333

Answers to Self-Test Questions 334

11 The Statement of Cash Flow 335

LEARNING OBJECTIVES 335

11.1 Brief introduction 336

11.2 Cash and cash equivalents 336

11.3 Composition of cash flow statement 336

11.4 Determining cash flow from operating activities 338

11.5 Determining cash flow from investing activities 344

11.6 Determining cash flow from financing activities 348

11.7 Presenting the information in the form of the statement of cash flows 349

11.8 Usefulness of the cash flow statement 351

11.9 Format of cash flow statement for reference in China 352

Translation of the chapter 355

Self-Test Questions 369

Exercises 371

Problems 372

Answers to Self-Test Questions 376

Appendix 377

1 Answers to Exercises and Problems 377

2 Balance Sheet 412

3 Income Statement 413

4 Future Value of$1 414

5 Present Value of$1 416

6 Future Value of Annuity of$1 418

7 Present Value of Annuity of$1 420