国际财务会计

王南

目录

  • 1 Chapter 1 Accounting in Business
    • 1.1 Importance of Accounting
    • 1.2 Theoretical Fundamentals of Accounting
      • 1.2.1 GAAP and International Standards
      • 1.2.2 Forms of  Organization
    • 1.3 Accounting Elements and Using the Accounting Equation
      • 1.3.1 Accounting Elements
      • 1.3.2 What is Accounting Equation?
      • 1.3.3 Effects of Transactions on the Accounting Equation
    • 1.4 Understanding of Financial Statements
      • 1.4.1 Statement of Financial Position (Balance Sheet)
      • 1.4.2 Statement of Comprehensive Income (Income Statement)
      • 1.4.3 Statement of Owner's Equity
      • 1.4.4 Statement of Cash Flow
    • 1.5 Ethics in Accounting
  • 2 Chapter 2   Analyzing and Recording Transactions
    • 2.1 Source Documents
    • 2.2 T Accounts and Debit&Credit
      • 2.2.1 Types of Accounts
      • 2.2.2 Charts of Accounts and Ledger
      • 2.2.3 The Accounting Equation and the Rules of Debits and Credits
      • 2.2.4 Normal Balances
    • 2.3 Journalizing and Posting Transactions
      • 2.3.1 Journalizing Transaction
      • 2.3.2 Posting Transaction
    • 2.4 Preparing a Trial Balance
    • 2.5 Use the Information---the Debt Ratio
  • 3 Adjusting Accounts, Preparing  FinancialStatements
    • 3.1 The Need of Adjustments
    • 3.2 Adjusting theAccounts
      • 3.2.1 Deferred Expenses
      • 3.2.2 Deferred Reveunes
      • 3.2.3 Accrued Expenses
      • 3.2.4 Accrued Reveues
    • 3.3 Adjusting Trial Balance and Preparation of Financial Statements
  • 4 Completing the Accounting Cycle
    • 4.1 Worksheet as a Tool
      • 4.1.1 Purpose of Worksheet
      • 4.1.2 Preparing Worksheet
    • 4.2 Closing Process
      • 4.2.1 Purpose of Closing Entries
      • 4.2.2 Prepaing the Closing Entries
    • 4.3 Post-closing Trail Balance
    • 4.4 Accounting Cycle
    • 4.5 Classified Balance Sheet
    • 4.6 Using the Information----the Cuttent Ratio
  • 5 Chapter 5 Accounting for Merchandising Operations
    • 5.1 Operating Cycle for a Merchandiser
    • 5.2 Inventory System
    • 5.3 Accounting for Merchandise Purchases
      • 5.3.1 Purchase Return & Allowance
      • 5.3.2 Trade Discounts & Purchase Discounts
      • 5.3.3 Transportation Costs
    • 5.4 Accounting for Merchandise Sales
    • 5.5 Using the Information---Merchandise Turnover
Importance of Accounting


备注：(1) 会计信息处理的四个环节： identify, measure, record, report

         (2) stakeholders由stake(命运、赌注）和holder两个词合成

Chapter 1    Accounting in Business

Learning Objectives

1  Explain the nature of accounting and its main function.

2  Identify the users of accounting information.

1.3   Explain the difference between a single proprietorship, a partnership and a corporationü

4 Command the Conceptual Framework (CF) established by IASC

5  Command the concept of GAAP and its contents.

6  Understand the history and development of accounting.

7  Understand  the  foundmental financial statements.

8  Command the accounting elements 

9  Command the accounting equation and the effect of transactions on accouting equation

 

 

10  Understand the difference between financial accounting and management accounting.