前言
 Chapter 1 The Role of Accounting in Business 
  Nature of Business and Accounting 
  Business Activities 
  What Is Accounting and Its Role in Business? 
  Financial Statements 
  Accounting Concepts 
 Chapter 2 Basic Accounting Concepts 
  Elements of an Accounting System 
  Recording a Corporation’s First Period of Operations 
  Financial Statements for a Corporation’s First Period of Operations 
  Recording a Corporation’s Second Period of Operations 
  Financial Statements for a Corporation’s Second Period of Operations 
 Chapter 3 Accrual Accounting Concepts 
  Basic Accrual Accounting Concepts, Including the Matching Concept 
  Using Accrual Concepts of Accounting for Family Health Care’s November Transactions 
  The Adjustment Process 
  Financial Statements 
  Accrual and Cash Bases of Accounting 
 Chapter 4 Accounting for Merchandising Businesses 
  Merchandise Operations 
  Financial Statements for a Merchandising Business 
  Sales Transactions 
  Purchase Transactions 
  Freight and Sales Taxes 
  Dual Nature of Merchandise Transactions 
  Merchandise Shrinkage 
 Chapter 5 Sarbanes-Oxley, Internal Control, and Cash 
  Sarbanes-Oxley Act of 2002 
  Internal Control 
  Cash Controls Over Receipts and Payments 
  Bank Accounts 
  Bank Reconciliation 
  Special-Purpose Cash Funds 
  Financial Statement Reporting of Cash 
 Chapter 6 Receivables and Inventories 
  Classification of Receivables 
  Uncollectible Receivables 
  Direct Write-Off Method for Uncollectible Accounts 
  Allowance Method for Uncollectible Accounts 
  Inventory Classification for Merchandisers and Manufacturers 
  Inventory Cost Flow Assumptions 
  Comparing Inventory Costing Methods 
  Reporting Receivables and Inventory 
 Chapter 7 Fixed Assets and Intangible Assets 
  Nature of Fixed Assets 
  Accounting for Depreciation 
  Disposal of Fixed Assets 
  Natural Resources 
  Intangible Assets 
  Financial Reporting for Fixed Assets and Intangible Assets 
 Chapter 8 Liabilities and Stockholders’ Equity 
  Financing Operations 
  Liabilities 
  Bonds 
  Stock 
  Dividends 
  Stock Splits 
  Reporting Liabilities and Stockholders’ Equity 
  Earnings per Share 
 Chapter 9 Financial Statement Analysis 
  Basic Analytical Methods 
  Solvency Analysis 
  Profitability Analysis 
  Corporate Annual Reports 
  Appendix 
 Chapter 10 Accounting Systems for Manufacturing Businesses 
  Nature of Manufacturing Businesses 
  Manufacturing Cost Terms 
  Cost Accounting System Overview 
  Job Order Cost Systems for Manufacturing Businesses 
  Job Order Costing for Decision Making 
  Job Order Cost Systems for Professional Service Businesses 
  Just-in-Time Practices 
  Activity-Based Costing 
 Chapter 11 Cost Behavior and Cost-Volume-Profit Analysis 
  Cost Behavior 
  Cost-Volume-Profit Relationships 
  Mathematical Approach to Cost-Volume-Profit Analysis 
  Graphic Approach to Cost-Volume-Profit Analysis 
  Special Cost-Volume-Profit Relationships 
 Chapter 12 Differential Analysis and Product Pricing 
  Differential Analysis 
  Setting Normal Product Selling Prices 
  Production Bottlenecks, Pricing, and Profits 
 Chapter 13 Budgeting and Standard Cost Systems 
  Nature and Objectives of Budgeting 
  Master Budget 
  Standards 
  Budgetary Performance Evaluation 
  Direct Materials and Direct Labor Variances 
  Nonfinancial Performance Measures 
 Chapter 14 Performance Evaluation for Decentralized Operations 
  Centralized and Decentralized Operations 
  Responsibility Accounting for Cost Centers 
  Responsibility Accounting for Profit Centers 
  Responsibility Accounting for Investment Centers 
  Transfer Pricing 
 Chapter 15 Capital Investment Analysis 
  Nature of Capital Investment Analysis 
  Methods Not Using Present Values 
  Methods Using Present Values 
  Factors that Complicate Capital Investment Analysis 
  Capital Rationing 
 词汇表 (Glossary) 
 版权