国外主流教材会计学章节安排供参考

国外主流教材会计学章节安排供参考1Weygandt,Kieso,Kimmel:AccountingPrinciples,9thEditionChapter1:AccountinginAction.FeatureStory:KnowingtheNumbers.WhatIsAccounting?TheBuildingBlocksofAccounting.TheBasicAccountingEquation.UsingtheBasicAccountingEquation.FinancialStatements.AllAboutYou:Ethics:ManagingPersonalFinancialReporting.Appendix:AccountingCareerOpportunities.Chapter2:TheRecordingProcess.FeatureStory:AccidentsHappen.TheAccount.StepsintheRecordingProcess.TheRecordingProcessIllustrated.TheTrialBalance.AllAboutYou:YourPersonalAnnualReport.Chapter3:AdjustingtheAccounts.FeatureStory:WhatWasYourProfit?TimingIssues.TheBasicsofAdjustingEntries.TheAdjustedTrialBalanceandFinancialStatements.Appendix:AlternativeTreatmentofPrepaidExpensesandUnearnedRevenues.Chapter4:CompletingtheAccountingCycle.FeatureStory:EveryoneLikestoWin.UsingaWorksheet.ClosingtheBooks.国外主流教材会计学章节安排供参考2SummaryoftheAccountingCycle.TheClassifiedBalanceSheet.AllAboutYou:YourPersonalBalanceSheet.Appendix:ReversingEntries.Chapter5:AccountingforMerchandisingOperations.FeatureStory:WhoDoesn’tShopatWal-Mart?MerchandisingOperations.RecordingPurchasesofMerchandise.RecordingSalesofMerchandise.CompletingtheAccountingCycle.FormsofFinancialStatements.Appendix5A:PeriodicInventorySystem.Appendix5B:WorksheetforaMerchandiser.Chapter6:Inventories.FeatureStory:WhereIsThatSpareBulldozerBlade?ClassifyingInventory.DeterminingInventoryQuantities.InventoryCosting.InventoryErrors.StatementPresentationandAnalysis.AllAboutYou:EmployeeTheft—AnInsideJob.Appendix6A:InventoryCostFlowMethodsinPerpetualInventorySystems.Appendix6B:EstimatingInventories.Chapter7:AccountingInformationSystems.FeatureStory:QuickBooks®HelpsThisRetailerSellGuitars.BasicConceptsofAccountingInformationSystems.SubsidiaryLedgers.国外主流教材会计学章节安排供参考3SpecialJournals.Chapter8:Fraud,InternalControl,andCash.FeatureStory:MindingtheMoneyinMooseJaw.FraudandInternalControl.CashControls.ControlFeatures:UseofaBank.ReportingCash.AllAboutYou:ProtectingYourselffromIdentityTheft.Chapter9:AccountingforReceivables.FeatureStory:ADoseofCarefulManagementKeepsReceivablesHealthy.TypesofReceivables.AccountsReceivable.NotesReceivable.StatementPresentationandAnalysis.AllAboutYou:ShouldYouBeCarryingPlastic?Chapter10:PlantAssets,NaturalResources,andIntangibleAssets.FeatureStory:HowMuchforaRidetotheBeach?Section1:PlantAssets.DeterminingtheCostofPlantAssets.Depreciation.ExpendituresDuringUsefulLife.PlantAssetsDisposals.Section2:NaturalResources.Section3:IntangibleAssets.AccountingforIntangibleAssets.ResearchandDevelopmentCosts.StatementPresentationandAnalysis.国外主流教材会计学章节安排供参考4AllAboutYou:BuyingaWreckofYourOwn.Appendix:ExchangeofPlantAssets.Chapter11:CurrentLiabilitiesandPayrollAccounting.FeatureStory:FinancingHisDreams.AccountingforCurrentLiabilities.ContingentLiabilities.PayrollAccounting.AllAboutYou:YourBossWantstoKnowIfYouJoggedToday.Appendix:AdditionalFringeBenefits.Chapter12:AccountingforPartnerships.FeatureStory:FromTrialstoTopTen.PartnershipFormofOrganization.BasicPartnershipAccounting.LiquidationofaPartnership.Appendix:AdmissionandWithdrawalofPartners.Chapter13:Corporations:OrganizationandCapitalStockTransactions.FeatureStory:HaveYouDrivenaFordLately?TheCorporateFormofOrganization.AccountingforIssuesofCommonStock.AccountingforTreasuryStock.PreferredStock.StatementPresentation.Chapter14:Corporations:Dividends,RetainedEarnings,andIncomeReporting.FeatureStory:OwningaPieceoftheAction.Dividends.RetainedEarnings.国外主流教材会计学章节安排供参考5StatementPresentationandAnalysis.AllAboutYou:CorporationsHaveGovernanceStructures—DoYou?Chapter15:Long-TermLiabilities.FeatureStory:ThanksGoodnessforBankruptcy.BondBasics.AccountingforBondIssues.AccountingforBondRetirements.AccountingforOtherLong-TermLiabilities.StatementPresentationandAnalysis.Appendix15A:PresentValueConceptsRelatedtoBondPricing.Appendix15B:Effective-InterestMethodofBondAmortization.Appendix15C:Straight-LineAmortization.Chapter16:Investments.FeatureStory:IsThereAnythingElseWeCanBuy?WhyCorporationsInvest.AccountingforDebtInvestments.AccountingforStockInvestments.ValuingandReportingInvestments.Chapter17:StatementofCashFlows.FeatureStory:GotCash?TheStatementofCashFlows:UsefulnessandFormat.PreparingtheStatementofCashFlows—IndirectMethod.UsingCashFlowstoEvaluateaCompany.AllAboutYou:WhereDoestheMoneyGo?Appendix17A:UsingaWorkSheettoPreparetheStatementofCashFlows—IndirectMethod.Appendix17B:StatementofCashFlows—DirectMethod.国外主流教材会计学章节安排供参考6Chapter18:FinancialStatementAnalysis.FeatureStory:ItPaystoBePatient.BasicsofFinancialStatementAnalysis.HorizontalAnalysis.VerticalAnalysis.RatioAnalysis.EarningPowerandIrregularItems.QualityofEarnings.Chapter19:ManagerialAccounting.FeatureStory:WhataDifferenceaDayMakes.ManagerialAccountingBasics.ManagerialCostConcepts.ManufacturingCostsinFinancialStatements.ManagerialAccountingToday.AllAboutYou:OutsourcingandJobs.Chapter20:JobOrderCosting.FeatureStory:…AndWe’dLikeItinRed.CostAccountingSystems.JobOrderCostFlow.ReportingJobCostData.Under-orOverappliedManufacturingOverhead.AllAboutYou