大学初级会计英语教材Chapter 1: Introduction to AccountingAccounting is an essential aspect of any business or organization, as it involves the systematic recording, analyzing, and reporting of financial transactions. In this chapter, we will provide an overview of the key concepts and principles in accounting, including the accounting equation, double-entry bookkeeping, and the basic financial statements.1.1 The Accounting EquationThe accounting equation, also known as the balance sheet equation, is the foundation of accounting. It states that assets equal liabilities plus equity. This equation is essential for understanding how financial transactions impact a company's financial position.1.2 Double-Entry BookkeepingDouble-entry bookkeeping is a method used by accountants to record financial transactions. It requires every transaction to have at least two entries: a credit and a debit. This system ensures that the accounting equation remains balanced and accurate.1.3 Financial StatementsFinancial statements provide a snapshot of a company's financial performance and position. The three main financial statements are the income statement, balance sheet, and cash flow statement. These statements allow stakeholders to assess the profitability, liquidity, and stability of a business.Chapter 2: The Accounting CycleThe accounting cycle is a series of steps that accountants follow to record, classify, and summarize financial transactions. In this chapter, we will explore each step in detail and discuss how it contributes to producing accurate and reliable financial information.2.1 Analyzing and Recording TransactionsThe first step in the accounting cycle involves analyzing and recording financial transactions. Accountants review supporting documents, such as invoices and receipts, and identify the appropriate accounts to record the transactions.2.2 Posting to the General LedgerAfter recording transactions, accountants post the information to the general ledger. The general ledger is a comprehensive record of all the accounts used in the accounting system. It provides a complete overview of a company's financial transactions.2.3 Adjusting EntriesDuring the accounting period, certain adjustments may be necessary to ensure that the financial statements reflect the correct financial position. Adjusting entries are made to account for items such as accrued expenses, prepaid expenses, and depreciation.2.4 Preparing Financial StatementsOnce all transactions are recorded and adjusted, accountants can proceed to prepare the financial statements. The income statement reports thecompany's revenues, expenses, and net income, while the balance sheet presents the assets, liabilities, and equity. The cash flow statement shows the inflows and outflows of cash.Chapter 3: Cost AccountingCost accounting is a branch of accounting that focuses on the analysis of costs for decision-making purposes. This chapter introduces the basic concepts and techniques used in cost accounting.3.1 Cost ClassificationCosts can be classified into various categories, such as direct costs, indirect costs, variable costs, and fixed costs. Understanding these classifications is crucial for accurately calculating and analyzing costs.3.2 Cost-Volume-Profit AnalysisCost-volume-profit (CVP) analysis is a tool used to examine the relationship between costs, volume, and profits. It helps managers make informed decisions regarding pricing, production levels, and cost control.3.3 Costing MethodsDifferent costing methods, such as job costing, process costing, and activity-based costing, are used to allocate costs to products or services. Each method has its advantages and is suitable for different types of businesses.Chapter 4: Financial Statement AnalysisFinancial statement analysis involves examining a company's financial statements to assess its financial health and performance. This chapter explores the various tools and ratios used in financial statement analysis.4.1 Ratio AnalysisRatio analysis involves calculating and interpreting financial ratios, such as liquidity ratios, profitability ratios, and solvency ratios. These ratios provide insights into a company's liquidity, profitability, and ability to meet its long-term obligations.4.2 Vertical and Horizontal AnalysisVertical analysis compares each item on a financial statement to a base item, usually expressed as a percentage. Horizontal analysis, on the other hand, compares financial statement items across multiple periods to identify trends and changes.4.3 Limitations of Financial Statement AnalysisWhile financial statement analysis is a valuable tool, it does have limitations. Factors such as industry-specific considerations, accounting policies, and non-financial factors should also be considered when evaluating a company's financial performance.ConclusionThis introductory accounting textbook covers the fundamental concepts and principles of accounting, the accounting cycle, cost accounting, and financial statement analysis. It provides students with a solid foundation inaccounting principles and practices, preparing them for further study or a career in accounting.。
Weygandt, Kieso, Kimmel: Accounting Principles, 9th Edition Chapter 1: Accounting in Action.Feature Story: Knowing the Numbers.What Is Accounting?The Building Blocks of Accounting.The Basic Accounting Equation.Using the Basic Accounting Equation.Financial Statements.All About You: Ethics: Managing Personal Financial Reporting.Appendix: Accounting Career Opportunities.Chapter 2: The Recording Process.Feature Story: Accidents Happen.The Account.Steps in the Recording Process.The Recording Process Illustrated.The Trial Balance.All About You: Your Personal Annual Report.Chapter 3: Adjusting the Accounts.Feature Story: What Was Your Profit?Timing Issues.The Basics of Adjusting Entries.The Adjusted Trial Balance and Financial Statements.Appendix: Alternative Treatment of Prepaid Expenses and Unearned Revenues.Chapter 4: Completing the Accounting Cycle.Feature Story: Everyone Likes to Win.Using a Worksheet.Closing the Books.Summary of the Accounting Cycle.The Classified Balance Sheet.All About You: Your Personal Balance Sheet.Appendix: Reversing Entries.Chapter 5: Accounting for Merchandising Operations.Feature Story:Who Doesn’t Shop at Wal-Mart?Merchandising Operations.Recording Purchases of Merchandise.Recording Sales of Merchandise.Completing the Accounting Cycle.Forms of Financial Statements.Appendix 5A: Periodic Inventory System.Appendix 5B: Worksheet for a Merchandiser.Chapter 6: Inventories.Feature Story: Where Is That Spare Bulldozer Blade?Classifying Inventory.Determining Inventory Quantities.Inventory Costing.Inventory Errors.Statement Presentation and Analysis.All About You: Employee Theft—An Inside Job.Appendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems. Appendix 6B: Estimating Inventories.Chapter 7: Accounting Information Systems.Feature Story: QuickBooks® Helps This Retailer Sell Guitars.Basic Concepts of Accounting Information Systems.Subsidiary Ledgers.Special Journals.Chapter 8: Fraud, Internal Control, and Cash.Feature Story: Minding the Money in Moose Jaw.Fraud and Internal Control.Cash Controls.Control Features: Use of a Bank.Reporting Cash.All About You: Protecting Yourself from Identity Theft.Chapter 9: Accounting for Receivables.Feature Story: A Dose of Careful Management Keeps Receivables Healthy. Types of Receivables.Accounts Receivable.Notes Receivable.Statement Presentation and Analysis.All About You: Should You Be Carrying Plastic?Chapter 10: Plant Assets, Natural Resources, and Intangible Assets. Feature Story: How Much for a Ride to the Beach?Section 1: Plant Assets.Determining the Cost of Plant Assets.Depreciation.Expenditures During Useful Life.Plant Assets Disposals.Section 2: Natural Resources.Section 3: Intangible Assets.Accounting for Intangible Assets.Research and Development Costs.Statement Presentation and Analysis.All About You: Buying a Wreck of Your Own.Appendix: Exchange of Plant Assets.Chapter 11: Current Liabilities and Payroll Accounting.Feature Story: Financing His Dreams.Accounting for Current Liabilities.Contingent Liabilities.Payroll Accounting.All About You: Your Boss Wants to Know If You Jogged Today.Appendix: Additional Fringe Benefits.Chapter 12: Accounting for Partnerships.Feature Story: From Trials to Top Ten.Partnership Form of Organization.Basic Partnership Accounting.Liquidation of a Partnership.Appendix: Admission and Withdrawal of Partners.Chapter 13: Corporations: Organization and Capital Stock Transactions. Feature Story: "Have You Driven a Ford Lately?"The Corporate Form of Organization.Accounting for Issues of Common Stock.Accounting for Treasury Stock.Preferred Stock.Statement Presentation.Chapter 14: Corporations: Dividends, Retained Earnings, and Income Reporting. Feature Story: Owning a Piece of the Action.Dividends.Retained Earnings.Statement Presentation and Analysis.All About You: Corporations Have Governance Structures—Do You?Chapter 15: Long-Term Liabilities.Feature Story: Thanks Goodness for Bankruptcy.Bond Basics.Accounting for Bond Issues.Accounting for Bond Retirements.Accounting for Other Long-Term Liabilities.Statement Presentation and Analysis.Appendix 15A: Present Value Concepts Related to Bond Pricing.Appendix 15B: Effective-Interest Method of Bond Amortization.Appendix 15C: Straight-Line Amortization.Chapter 16: Investments.Feature Story: "Is There Anything Else We Can Buy?"Why Corporations Invest.Accounting for Debt Investments.Accounting for Stock Investments.Valuing and Reporting Investments.Chapter 17: Statement of Cash Flows.Feature Story: Got Cash?The Statement of Cash Flows: Usefulness and Format.Preparing the Statement of Cash Flows—Indirect Method.Using Cash Flows to Evaluate a Company.All About You: Where Does the Money Go?Appendix 17A: Using a Work Sheet to Prepare the Statement of Cash Flows—Indirect Method. Appendix 17B: Statement of Cash Flows—Direct Method.Chapter 18: Financial Statement Analysis. Feature Story: It Pays to Be Patient.Basics of Financial Statement Analysis. Horizontal Analysis.Vertical Analysis.Ratio Analysis.Earning Power and Irregular Items.Quality of Earnings.Chapter 19: Managerial Accounting.Feature Story: What a Difference a Day Makes. Managerial Accounting Basics.Managerial Cost Concepts.Manufacturing Costs in Financial Statements. Managerial Accounting Today.All About You: Outsourcing and Jobs.Chapter 20: Job Order Costing.Feature Story:"…And We’d Like It in Red". Cost Accounting Systems.Job Order Cost Flow.Reporting Job Cost Data.Under- or Over applied Manufacturing Overhead. All About You: Minding Your Own Business.Chapter 21: Process Costing.Feature Story: Ben & Jerry’s Tracks Its Mix-Ups. The Nature of Process Cost Systems. Equivalent Units.Comprehensive Example of Process Costing.Contemporary Developments.Appendix: Example of Traditional Costing versus Activity-Based Costing.Chapter 22: Cost-Volume-Profit.Feature Story: Growing by Leaps and Leotards.Cost Behavior Analysis.Cost-Volume-Profit Analysis.All About You: A Hybrid Dilemma.Appendix: Variable Costing.Chapter 23: Budgetary Planning.Feature Story: The Next ? Not Quite.Budgeting Basics.Preparing the Operating Budgets.Preparing the Financial Budgets.Budgeting in Non-Manufacturing Companies.All About You: Avoiding Personal Financial Disaster.Chapter 24: Budgetary Control and Responsibility Accounting. Feature Story: Trying to Avoid an Electric Shock.The Concept of Budgetary Control.Static Budget Reports.Flexible Budgets.The Concept of Responsibility Accounting.Types of Responsibility Centers.Chapter 25: Standard Costs and Balanced Scorecard.Feature Story: Highlighting Performance Efficiency.The Need for Standards.Setting Standard Costs—A Difficult Task.Analyzing and Reporting Variances from Standards.Balanced Scorecard.Appendix 25A: Standard Cost Accounting System.Appendix 25B: A Closer Look at Overhead Variances.Chapter 26: Incremental Analysis and Capital Budgeting.Feature Story: Soup Is Good Food.Section 1: Incremental Analysis.Management’s Decision-Making Process.Types of Incremental Analysis.Section 2: Capital Budgeting.Evaluation Process.Annual Rate of Return.Cash Payback.Discounted Cash Flow.All About You: What Is a Degree Worth?Appendix A: Specimen Financial Statements: PepsiCo, Inc.Appendix B: Specimen Financial Statements: The Coca-Cola Company. Appendix C: Time Value of Money.Appendix D: Using Financial Calculators.Appendix E: Standards of Ethical Conduct for Management Accountants.Accounting, 3rd EditionPaul D. Kimmel, University of Wisconsin, MilwaukeeJerry J. Weygandt, University of Wisconsin, MadisonDonald E. Kieso, Northern Illinois UniversityISBN: 978-0-470-37785-7 ©20091. Introduction to Financial Statements.Forms of Business Organization 4Users and Uses of Financial Information.Business Activities.Communicating with Users.A Quick Look at Tootsie Roll’s Financial Statements.2. A Further Look at Financial Statements.The Classified Balance Sheet.Using the Financial Statements.Financial Reporting Concepts.3. The Accounting Information System.The Accounting Information System.Accounting Transactions.The Account.Steps in the Recording Process.The Recording Process Illustrated.The Trial Balance.4. Accrual Accounting Concepts.Timing Issues.The Basics of Adjusting Entries.The Adjusted Trial Balance and FinancialStatements.Closing the Books.Quality of Earnings.Appendix. Adjusting Entries in an Automat.5. Merchandising Operations and the Multiple-Step Income Statement. Merchandising Operations.Recording Purchases of Merchandise.Recording Sales of Merchandise.Income Statement Presentation.Evaluating Profitability.Appendix. Periodic Inventory System.6. Reporting and Analyzing Inventory.Classifying Inventory 276Determining Inventory Quantities.Inventory Costing.Analysis of Inventory.Appendix 6A. Inventory Cost Flow Methods in Perpetual Inventory Systems. Appendix 6B. Inventory Errors.7. Internal Control and Cash.Fraud and Internal Control.Cash Controls.Control Features: Use of a Bank.Reporting Cash.Managing and Monitoring Cash.Appendix. Operation of the Petty Cash Fund.8. Reporting and Analyzing Receivables.Types of Receivables.Accounts Receivable.Financial Statement Presentationof Receivables.Managing Receivables.Notes Receivable.9. Reporting and Analyzing Long-Lived Assets.Section One. Plant Assets.Determining the Cost of Plant Assets.Accounting for Plant Assets.Analyzing Plant Assets.Section Two. Intangible Assets.Accounting for Intangible Assets.Types of Intangible Assets.Financial Statement Presentation of Long-Lived Assets. Appendix. Calculation of Depreciation Using Other Methods.10. Reporting and Analyzing Liabilities.Reporting and Analyzing Liabilities.Current Liabilities.Bonds: Long-Term Liabilities.Accounting for Bond Issues.Accounting for Bond Retirements.Financial Statement Presentation and Analysis.Appendix 10A. Straight-Line.Appendix 10B. Effective-Interest.Appendix 10C. Accounting for Long-Term.Notes Payable.11. Reporting and Analyzing Stockholders' Equity.The Corporate Form of Organization.Stock Issue Considerations.Accounting for Treasury Stock.Preferred Stock.Retained Earnings.Financial Statement Presentation of Stockholders’ Equity. Measuring Corporate Performance.Appendix. Entries for Stock Dividends.12. Statement of Cash Flows.The Statement of Cash Flows: Usefulness and Format. Preparation of the Statement of Cash Flows—Indirect Method. Using Cash Flows to Evaluate a Company.Appendix. Statement of Cash Flows—Direct Method.13. Performance Measurement.Sustainable Income.Comparative Analysis.Ratio Analysis.Quality of Earnings.Appendix. Comprehensive Illustration of Ratio Analysis. 14. Managerial Accounting.Managerial Accounting Basics.Managerial Cost Concepts.Manufacturing Costs in Financial Statements.Managerial Accounting Today.Appendix. Accounting Cycle for a Manufacturing Company.15. Job Order Costing.Cost Accounting Systems.Job Order Cost Flow.Reporting Job Cost Data.16. Process Costing.The Nature of Process Cost Systems.Equivalent Units.Comprehensive Example of Process Costing.Costing Systems—Final Comments.Appendix. FIFO Method.17. Activity-Based Costing.Traditional Costing and Activity-Based Costing. Example of Traditional Costing versus ABC.Activity-Based Costing: A Closer Look.Activity-Based Costing in Service Industries. Appendix. Just-in-Time Processing.18. Cost-Volume-Profit.Cost Behavior Analysis.Cost-Volume-Profit Analysis.19. Variable Costing: A Decision-Making Perspective. Cost-Volume-Profit (CVP) Review.Sales Mix.Cost Structure and Operating Leverage.20. Budgetary Planning.Budgeting Basics.Preparing the Operating Budgets.Preparing the Financial Budgets.Budgeting in Nonmanufacturing Companies.21. Budgetary Control and Responsibility Accounting.The Concept of Budgetary Control.Static Budget Reports.Flexible Budgets.The Concept of Responsibility Accounting.Types of Responsibility Centers.Appendix. Residual Income—Another Performance Measurement.22. Standard Costs and Balanced Scorecard.The Need for Standards.Setting Standard Costs—A Difficult Task.Analyzing and Reporting Variances from Standards.Balanced Scorecard.Appendix 22A. The Standard Cost Accounting System.Appendix 22B. A Closer Look at Overhead Variance.23. Incremental Analysis and Capital Budgeting.Section one. Incremental Analysis.Management’s Decision-Making Process.Appendix A: Specimen FinancialStatements: Tootsie Roll Industries, Inc. Appendix B: Specimen Financial Statements: Hershey Foods Corporation. Appendix C: Time Value of Money.Appendix D: Payroll Accounting.Appendix E: Subsidiary Ledgers & Special Journals.Appendix F: Accounting for Sole Proprietorships.Appendix G: Accounting for Partnerships.Appendix H: Reporting and Analyzing Investments.Photo credits.Company index.Subject index.MP Fundamental Accounting Principles (1-25) and Circuit City Annual Report, 18th EditionJohn J Wild, UNIV OF WISC MADISONKermit D. Larson, UNIV OF TEXAS AT AUSTINBarbara Chiappetta, NASSAU COMMUNITY COLLEGEHardcover with softcover (unboxed)©2007, ISBN-13 9780073271101MHID 00732711011. Accounting in Business2. Analyzing and Recording Transactions3. Adjusting Accounts and Preparing Financial Statements4. Completing the Accounting Cycle5. Accounting for Merchandising Operations6. Inventories and Cost of Sales7. Accounting Information Systems8. Cash and Internal Controls9. Accounting for Receivables10. Plant Assets, Natural Resources, and Intangibles11. Current Liabilities and Payroll Accounting12. Accounting for Partnerships13. Accounting for Corporations14. Long-Term Liabilities15. Investments and International Operations16. Reporting the Statement of Cash Flows17. Analysis of Financial Statements18. Managerial Accounting Concepts and Principles19. Job Order Cost Accounting20. Process Cost Accounting21. Cost Allocation and Performance Measurement22. Cost-Volume-Profit Analysis23. Master Budgets and Planning24. Flexible Budgets and Standard Costs25. Capital Budgeting and Managerial DecisionsFinancial & Managerial Accounting, 15th EditionJan Williams, UNIV OF TENNESSEE-KNOXVILLESue Haka, MICHIGAN STA TE U-EAST LANSINGMark S Bettner, BUCKNELL UNIVERSITYJoseph V Carcello, University of Tennessee---KnoxvilleHardcover, 1264 pages©2010, ISBN-13 9780073526997MHID 0073526991Chapter 1: Accounting: Information for Decision MakingChapter 2: Basic Financial StatementsChapter 3: The Accounting Cycle: Capturing Economic EventsChapter 4: The Accounting Cycle: Accruals and DeferralsChapter 5: The Accounting Cycle: Reporting Financial ResultsChapter 6: Merchandising ActivitiesChapter 7: Financial AssetsChapter 8: Inventories and the Cost of Goods SoldChapter 9: Plant and Intangible AssetsChapter 10: LiabilitiesChapter 11: Stockholders' Equity: Paid-in CapitalChapter 12: Income and Changes in Retained EarningsChapter 13: Statement of Cash FlowsChapter 14: Financial Statement AnalysisChapter 15: Global Business and AccountingChapter 16: Management Accounting: A Business PartnerChapter 17: Job Order Cost Systems and Overhead AllocationsChapter 18: Process CostingChapter 19: Costing and the Value ChainChapter 20: Cost-Volume-Profit AnalysisChapter 21: Incremental AnalysisChapter 22: Responsibility Accounting and Transfer PricingChapter 23: Operational BudgetingChapter 24: Standard Cost SystemsChapter 25: Rewarding Business Performance Comprehensive Problem 6: Utease Corporation Chapter 26: Capital BudgetingPrinciples of Accounting w/Annual Report, 1st EditionRobert Libby, CORNELL UNIVERSITY-ITHACAPatricia Libby, ITHACA COLLEGEFred Phillips, University of SaskatchewanStacey M Whitecotton, ARIZONA STA TE UNIV-TEMPEHardcover©2009, ISBN-13 9780077251031MHID 00772510321 Accounting and Starting a Business2 Establishing a Business and the Balance Sheet3 Operating a Business and the Income Statement4 Completing the Accounting Cycle5 Accounting Systems6 Merchandising Operations7 Inventories8 Internal Control and Cash9 Receivables10 Long-lived Tangible and Intangible Assets11 Current Liabilities and Payroll12 Partnerships13 Accounting for Corporations14 Long-term Liabilities15 Accounting for Investments16 Reporting and Interpreting Statement of Cash Flows17 Financial Statement Analysis18 Managerial Accounting19 Job Order Costing20 Process Costing and Activity Based Costing21 Cost Behavior and Cost-Volume-Profit Analysis22 Incremental Analysis and Capital Budgeting23 Budgeting and Planning24 Budgetary Control25 Decentralized Performance Evaluation。
