��(hu��)Ӌ(j��)Ӣ�Z(y��)

1��An Introduction to Accounting ��1.1��Accounting is an Information System ��1.2��Forms of Organization ��1.3��The Framework for the Preparation and Presentation of FinancialStatements ��1.4�� Understanding of Financial Statements Balance Sheet Income Statement ��Statement of Financial Performance�� Statement of Owner's Equity Statement of Cash Flows ��1.5��Accounting and its Profession ��1.6��Accounting Elements and Using the Accounting Equation What is Accounting Equation Effects of Transactions on the Accounting Equation ��1.7��Ethics in Accounting Some Basic Ethical Standards Vocabulary Self-Test Questions Discussion Questions Exercises Problems 2��Recording Transactions ��2.1��Economic Events and Business Documents ��2.2��T Accounts and Debit & Credit Types of Accounts Chart of Accounts and Ledger The Accounting Equation and the Rules of Debits and Credits Normal Balances ��2.3��Journalizing and Posting Transactions Journalizing Transactions Posting Transactions ��2.4��Preparing a Trial Balance Trial Balance Locating and Correcting Errors Formatting Conventions ��2.5��Using the Information-the Debt Ratio Vocabulary Self-Test Questions Discussion Questions Exercises Problems
3��Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle ��3.1��The Need for Adjustments Time Period Principle Need for Adjustments at the End of an Accounting Period Accrual and Cash Basis of Accounting ��3.2��Adjusting the Accounts Prepaid Expenses Depreciation Unearned Revenues Accrued Expenses Accrued Revenues ��3.3��Adjusted Trial Balance and Preparation of Financial Statements ��3.4��Using the Worksheet Purpose of the Worksheet Preparing Worksheets ��3.5��Closing Entries Purpose of Closing Entries Preparing the Closing Entries ��3.6��Post-closing Trial Balance ��3.7��Classification of Balance Sheet Items Assets Liabilities Owner's Equity ��3.8��Using the Information-the Current Ratio Vocabulary Self-Test Questions Discussion Questions Exercises Problems
4��Accounting for Merchandising Enterprises ��4.1��Service Enterprise versus Merchandising Concern Service Enterprise Merchandising Enterprise Periodic and Perpetual Inventory Systems ��4.2��Purchase, Sales Revenue and Cost of Goods Sold Merchandise Purchases-Perpetual Inventory System Purchase Returns and Allowances Trade Discounts Purchase Discounts Transportation Costs Revenue from Sales and Cost of Goods Sold-Perpetual Inventory System Sales Returns and Allowances Sales Discounts Shrinkage Summary of Merchandising Cost Flows ��4.3��Multiple