会计学大学专业英语教材
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
会计学大学专业英语教材Chapter 1: Introduction to Accounting
1.1 Definition and Importance of Accounting
1.2 Role and Responsibilities of Accountants
1.3 Accounting Principles and Concepts
Chapter 2: Financial Statements
2.1 Overview of Financial Statements
2.2 Income Statement
2.2.1 Structure and Components
2.2.2 Preparation and Analysis
2.3 Balance Sheet
2.3.1 Structure and Components
2.3.2 Preparation and Analysis
2.4 Statement of Cash Flows
2.4.1 Structure and Components
2.4.2 Preparation and Analysis
Chapter 3: Recording Financial Transactions
3.1 Double-Entry Bookkeeping
3.2 Journal Entries
3.2.1 Debits and Credits
3.2.2 Recording Transactions in the General Journal 3.3 General Ledger and T-Accounts
3.3.1 Posting Journal Entries to the General Ledger 3.3.2 T-Accounts and Account Balances
3.4 Trial Balance
3.4.1 Purpose and Preparation
3.4.2 Identifying and Correcting Errors
Chapter 4: Adjusting Entries and the Accounting Cycle 4.1 Accrual Accounting
4.2 Adjusting Entries
4.2.1 Prepaid Expenses
4.2.2 Unearned Revenues
4.2.3 Accrued Expenses
4.2.4 Accrued Revenues
4.3 Closing Entries
4.3.1 Temporary and Permanent Accounts
4.3.2 Preparing and Posting Closing Entries
4.4 The Accounting Cycle
4.4.1 Steps and Order of the Accounting Cycle 4.4.2 Financial Statement Preparation
Chapter 5: Inventory and Cost of Goods Sold 5.1 Accounting for Inventory
5.2 Inventory Valuation Methods
5.2.1 First In, First Out (FIFO)
5.2.2 Last In, First Out (LIFO)
5.2.3 Weighted Average Cost
5.3 Cost of Goods Sold Calculation
5.4 Periodic and Perpetual Inventory Systems Chapter 6: Revenue Recognition and Receivables
6.1 Revenue Recognition Principles
6.2 Types of Revenue
6.2.1 Sales Revenue
6.2.2 Service Revenue
6.3 Accounts Receivable
6.3.1 Identification and Recording
6.3.2 Valuation and Collection
Chapter 7: Long-Term Assets
7.1 Property, Plant, and Equipment
7.1.1 Acquisition and Capitalization
7.1.2 Depreciation Methods
7.1.3 Disposal and Impairment
7.2 Intangible Assets
7.2.1 Identification and Valuation
7.2.2 Amortization
7.2.3 Goodwill and Other Intangible Assets Chapter 8: Liabilities and Stockholders' Equity 8.1 The Concept of Liabilities
8.2 Current Liabilities
8.2.1 Accounts Payable
8.2.2 Notes Payable
8.3 Long-Term Liabilities
8.3.1 Bonds Payable
8.3.2 Leases and Pension Liabilities
8.4 Stockholders' Equity
8.4.1 Common and Preferred Stock
8.4.2 Retained Earnings