国外主流教材会计学章节安排供参考.docVIP

国外主流教材会计学章节安排供参考.doc

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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. Sub

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