会计英语

Chapter 1  An Introduction to Accounting
Learning objectives
Mini case
  1.1  The nature of accounting
    1.1.1  The concept of accounting
    1.1.2  Forms of the entity
  1.2  Users of accounting information
    1.2.1  Two major functions of accounting
    1.2.2  Users of accounting information
  1.3  The accounting profession
  1.4  The accounting principles
    1.4.1  Basic accounting assumptions
    1.4.2  Basic accounting principle
    1.4.3  Basic accounting principle
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Chapter 2  The Accounting Equation and Double Entry Bookkeeping
Learning objectives
Mini case
  2.1  The accounting equation
  2.2  The effects of the economic events on the accounting equation
    2.2.1  Business transactions
    2.2.2  Other (internal) events
    2.2.3  An illustration of the effects
  2.3  The duality concept
  2.4  Double entry bookkeeping
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Chapter 3  The Accounts
Learning objectives
Mini case
  3.1  The characteristics of the account
  3.2  The T-account
  3.3  The commonly used accounts
    3.3.1  Asset accounts
    3.3.2  Liability accounts
    3.3.3  Owner's equity accounts
  3.4  The chart of accounts
    3.4.1  Balance sheet accounts
    3.4.2 Profit & loss accounts
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Chapter 4  The Journals
Learning objectives
Mini case
  4.1  The general journals
  4.2  The special journals
  4.3  Journalizing transactions
  4.4  An illustration
    4.4.1  The entry format
    4.4.2  A sample transaction
    4.4.3  The general journal entry
    4.4.4  The sales register entry
    4.4.5  Pros and cons
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Chapter 5  The Ledgers
Learning objectives
Mini case
  5.1  The general ledgers
  5.2  The subsidiary ledgers
  5.3  Posting to the general ledgers
  5.4  Posting to the subsidiary ledger
  5.5  Preparing the trial balance
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Chapter 6  The Matching Principle and Adjustments to Accounts
Learning objectives
Mini case
  6.1  The matching principle
  6.2  The accrual basis accounting
  6.3  Nature of the adjusting process
  6.4  Adjustments to the accounts
    6.4.1  Prepaid expenses
    6.4.2  Depreciation
    6.4.3  Unearned revenues
    6.4.4  Accrued expenses
    6.4.5  Accrued revenues
  6.5  Preparing the adjusted trial balance
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Chapter 7  Financial Statements
Learning objectives
Mini case
  7.1  The balance sheet
    7.1.1  What is balance sheet
    7.1.2  Contents of balance sheet
    7.1.3  Samples of balance sheet
  7.2  The income statement
    7.2.1  What" is income statement
    7.2.2  Contents of income statement
    7.2.3  Samples of income statement
  7.3  The cash flow statement
    7.3.1  What is cash flow statement
    7.3.2  Contents of cash flow statement
    7.3.3  Samples of cash flow statement
  7.4  The statement of owner's equity
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Chapter 8  Completing the Accounting Cycle
Learning objectives
Mini case
  8.1  The accounting cycle
  8.2  Preparing end-of-period worksheet
  8.3  Preparing the financial statement from the worksheet
  8.4  Closing the accounts
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Chapter 9  Accounting for Merchandising Business
Learning objectives
Mini case
  9.1  Operating cycle of merchandising business
  9.2  Inventory system of business
    9.2.1  Perpetual inventory system
    9.2.2  Periodic inventory system
  9.3  Accounting cycle for a merchandising business
  9.4  The accounting records of the operating cycle
    9.4.1  Accounting for purchase
    9.4.2  Accounting for sales
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Chapter 10  Accounting for Manufacturing Business
Learning objectives
Mini case
  10.1  Operating cycle of manufacturing business
  10.2  Manufacturing costs
  10.3  Accounting for manufacturing inventories
  10.4  Statement of cost of goods sold
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Chapter 11  The Financial Statement Analysis
Learning objectives
Mini case
  11.1  Framework for financial statement analysis
    11.1.1  The concept of financial analysis
    11.1.2  The purposes of financial statement analysis
  11.2  Methods of financial statement analysis
    11.2.1  "who to compare"
    11.2.2  "what to compare"
  11.3  Financial ratio analysis
    11.3.1  Liquidity ratios
    11.3.2  Solvency ratios
    11.3.3  Efficiency ratios
    11.3.4  Profitability ratios
  11.4  Application of financial ratio analysis
  11.5  Limitation of financial ratios analysis
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Chapter 12  Working as an Accountant
Learning objectives
Mini case
  12.1  Applying for a job as an accountant
    12.1.1  Read position vacancy advertisements
    12.1.2  Write accounting resume
    12.1.3  Job interview
  12.2  Get familiar with working environment
  12.3  Get familiar with related letters and statements
    12.3.1  Invoices
    12.3.2  Bank statement
    12.3.3  Promissory note
    12.3.4  Letter for direct payment
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