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Chapter 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 ofFinancial Statements
1.4 Understanding of Financial Statements
1.5 Accounting and Its Profession
1.6 Accounting Elements and Using the AccountingEquation
1.7 Professional Ethics in Accounting
1.8 Convergence of Accounting Standards Chinese AccountingStandards: Development and Implementation
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 2 Accounting Cycle
2.1 T-account and Debit & Credit
2.2 Journalizing and Posting Transactions
2.3 Preparing a Trial Balance
2.4 Adjusting the Accounts
2.5 Adjusted Trial Balance and Preparation of FinancialStatements
2.6 The Worksheet
2.7 Closing
2.8 The Accounting Cycle Summary
2.9 Classification of Balance Sheet Items
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 3 Current Assets
3.1 Cash
3.2 Trading Securities
3.3 Notes Receivable
3.4 Accounts Receivable
3.5 Inventories
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 4 Non-current Assets
4.1 Fixed Assets
4.2 Natural Resources
4.3 Intangible Assets
4.4 Impairment of Fixed Assets
4.5 Long-term Investments
4.6 Impairment of Long-term Investments
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 5 Liabilities
5.1 Current Liabilities
5.2 Non-current Liabilities
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 6 Owners' Equity
6.1 Forms of Organization
6.2 Stockholders' Rights
6.3 Accounting for Stock Issues
6.4 Treasury Stock
6.5 Preferred Stock
6.6 Dividends and Stock Splits
6.7 Accounting for Retained Earnings
6.8 Statement Presentation and Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 7 Revenue and Expense Recognition and Income StatementPresentation
7.1 Revenue Recognition Concepts
7.2 Revenue Recognition at Delivery
7.3 Revenue Recognition before Delivery
7.4 Revenue Recognition after Delivery
7.5 Long-term Contracts
7.6 Revenue Recognition for Service Sales
7.7 Recognition of Gains and Losses
7.8 Expense Recognition
7.9 Presentation of the Income Statement
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 8 Statement of Cash Flows and Financial StatementAnalysis
8.1 Cash and Cash Equivalents
8.2 Classification of Cash Receipts and Cash Payments
8.3 Preparing Statement of Cash Flows--Direct Method
8.4 Preparing Statement of Cash Flows--Indirect Method
8.5 Determining Cash Flows from Investing Activities
8.6 Determining Cash Flows from Financing Activities
8.7 Presenting the Information in the Form of the Statementof Cash Flows
8.8 Usefulness of the Statement of Cash Flows
8.9 Financial Statement Analysis: Horizontal andVertical
8.10 Ratio Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Appendix
1. Balance Sheet
2. Income Statement
3. Statement of Changes in Owners' Equity
4. Statement of Cash Flows
5. The Disclosure of Supplementary Information to Statement ofCash Flows
6. Disclosure of Information and Accounts Required
7. VAT Return Form
$. Consumption Tax Return Form
9. Business Tax Return Form
10. Annual Return Form of The People' s Republic of China onCorporate Income Tax
11. Individual Income Tax Return Form
