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国外主流教材会计学章节安排供参考
Weygandt, Kieso, Kimmel: Accounting Principles, 9th Edition
Chapter 1: Accounting in Action.
Feature Story: Knowing the Numbers.
What Is Accounting?
The Building Blocks of Accounting.
The Basic Accounting Equation.
Using the Basic Accounting Equation.
Financial Statements.
All About You: Ethics: Managing Personal Financial Reporting.
Appendix: Accounting Career Opportunities.
Chapter 2: The Recording Process.
Feature Story: Accidents Happen.
The Account.
Steps in the Recording Process.
The Recording Process Illustrated.
The Trial Balance.
All About You: Your Personal Annual Report.
Chapter 3: Adjusting the Accounts.
Feature Story: What Was Your Profit?
Timing Issues.
The Basics of Adjusting Entries.
The Adjusted Trial Balance and Financial Statements.
Appendix: Alternative Treatment of Prepaid Expenses and Unearned Revenues.
Chapter 4: Completing the Accounting Cycle.
Feature Story: Everyone Likes to Win.
Using a Worksheet.
Closing the Books.
Summary of the Accounting Cycle.
The Classified Balance Sheet.
All About You: Your Personal Balance Sheet.
Appendix: Reversing Entries.
Chapter 5: Accounting for Merchandising Operations.
Feature Story: Who Doesn’t Shop at Wal-Mart?
Merchandising Operations.
Recording Purchases of Merchandise.
Recording Sales of Merchandise.
Completing the Accounting Cycle.
Forms of Financial Statements.
Appendix 5A: Periodic Inventory System.
Appendix 5B: Worksheet for a Merchandiser.
Chapter 6: Inventories.
Feature Story: Where Is That Spare Bulldozer Blade?
Classifying Inventory.
Determining Inventory Quantities.
Inventory Costing.
Inventory Errors.
Statement Presentation and Analysis.
All About You: Employee Theft—An Inside Job.
Appendix 6A: Inventory Cost Flow Methods in Perpetual Inventory Systems.
Appendix 6B: Estimating Inventories.
Chapter 7: Accounting Information Systems.
Feature Story: QuickBooks? Helps This Retailer Sell Guitars.
Basic Concepts of Accounting Information Systems.
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