前言
Chapter 1 Introduction to Accounting and Business
1. Nature of Business and Accounting
2. Generally Accepted Accounting Principles
3. The Accounting Equation
4. Business Transactions and the Accounting Equation
5. Financial Statements
Chapter 2 Analyzing Transactions
1. Using Accounts to Record Transactions
2. Posting of Journal Entries to Accounts
3. Trial Balance
4. Discovery and Correction of Errors
Chapter 3 The Adjusting Process
1. Nature of the Adjusting Process
2. Recording Adjusting Entries
3. Summary of the Adjustment Process
4. Adjusted Trial Balance
Chapter 4 Completing the Accounting Cycle
1. Flow of Accounting Information
2. Financial Statements
3. Closing Entries
4. The Accounting Cycle
5. Fiscal Year
Chapter 5 Accounting Systems
1. Basic Accounting Systems
2. Manual Accounting Systems
3. Adapting Manual Accounting Systems
4. Computerized Accounting Systems
Chapter 6 Accounting for Merchandising Businesses
1. Nature of Merchandising Businesses
2. Financial Statement of Merchandising Businesses
3. Merchandising Transactions
4. The Adjusting and Closing Process
Chapter 7 Inventory
1. Control of Inventory
2. Inventory Cost Flow Assumptions
3. Cost of Inventory on Perpetual Inventory System
4. Inventory Costing Methods under a Periodic Inventory System
5. Reporting Merchandise Inventory in the Financial Statements
Chapter 8 Internal Control and Cash
1. Internal Control
2. The Limitations of Internal Control—Costs and Benefits
3. Elements of Internal Control
4. Cash Controls over Receipts and Payments
5. Bank Accounts
6. Bank Reconciliation
7. Special-Purpose Cash Funds
8. Financial Statements Reporting of Cash
Chapter 9 Receivables
1. Classification of Receivables
