Chapter 1 Introduction to Accounting
1.1 What is an Accounting
1.2 Forms of the Entity
1.3 Users of Accounting Information
1.4 The Accounting Principles and Assumptions
1.5 Accounting Basis
1.6 Quality Characteristics of Accounting Information
1.7 GAAP
1.8 Ethics in Accounting
Chapter 2 The Accounting Equation and Double-entry Bookkeeping
2.1 The Accounting Equation and Its Efforts
2.2 Source Documents
2.3 Accounts
2.4 Double-entry Bookkeeping System
2.5 Ledgers
2.6 Journals
2.7 Recording Transactions Illustration
Chapter 3 The Accounting Cycle
3.1 Preparing a Trial Balance
3.2 Adjusting the Accounts
3.3 Preparing Finan Statements
3.4 Making Closing Entry
3.5 Accounting Cycle
3.6 Finan Statement
Chapter 4 Cash
4.1 Cash, Cash Equivalents and Liquidity
4.2 Internal Control of Cash
4.3 Petty Cash Fund
4.4 Bank Statement and Bank Reconciliation
Chapter 5 Receivables
5.1 Accounts Receivable
5.2 Valuing Accounts Receivable-allowance Method
5.3 Estimating Bad Debts Expense
5.4 Notes Receivable
5.5 Selling Receivables
Chapter 6 Inventory
6.1 Inventory Systems
6.2 Accounting for Merchandise Purchases
6.3 Accounting for Merchandise Sales
6.4 Inventory and Cost of Goods Sold
6.5 Lower of Cost or Market (LCM)
Chaplets7 Plant Assets and Intangibles
7.1 Plant Assets
7.2 In tangible Assets
7.3 Natural Resources
Chapter8 Investment
8.1 Basics of Investments
8.2 Trading Securities
8.3 Held-to-Maturity Securities
8.4 Available-for-Sale Securities
8.5 Investment in Securities with Significant Influence
8.6 Investment in Securities with Controlling Influence
Chapter 9 Current Liability
9.1 Characteristics of Liabilities
9.2 Accounts and Notes Payable
9.3 Sales Tax Payable
9.4 Payroll Liabilities
9.5 Estimated Liabilities
9.6 Contingent Liabilities
Chapter 10 Long-Term Liability
10.1 Types and Payment Patterns of Note
10.2 Bonds Payable
10.3 Bond Issuance and Interest Expense
10.4 Long-Term Notes Payable
10.5 Compare Mortgage Notes with Mortgage Bonds
Chapter 11 Shareholder's Equity
11.1 Corporate Form of Organization
11.2 Basics of Capital Stock
11.3 Common Stock
11.4 Preferred Stock
11.5 Treasury Stock
Chapter 12 Finan Statements Analysis
12.1 A General Description of Analysis of Finan Statement
12.2 Basic Finan Ratio
Chapter 13 Introduction to Auditing
13.1 Development of Auditing
13.2 Auditing Objectives
13.3 Auditing Process
Chapter 14 Materiality
14.1 Introduction
14.2 Preliminary Judgement about Materiality
14.3 Tolerable Misstatement
14.4 Materiality in Evaluating Result of Tests
Chapter 15 Audit Risk and Test
15.1 Introduction
15.2 Risk of Materiality Misstatement
15.3 Detection Risk
15.4 Tests of Controls
15.5 Substantive Analytical Procedures
15.6 Tests of Details
Chapter 16 Audit Evidence and Audit Sampling
16.1 Nature of Evidence
16.2 Audit Evidence Decisions
16.3 Types of Audit Evidence
16.4 Audit Sampling and Types of Audit Sampling
Chapter 17 Professional Ethics
17.1 Introduction
17.2 Fundamental Principles of Professional Ethics
17.3 Potential Threats to Independence
Chapter 18 Internal Control Systems
18.1 Introduction to Internal Control
18.2 Objectives and Key Components of Internal Control
18.3 Types of Internal Control
Chapter 19 Auditing Report
19.1 Types of Auditing Opinions
19.2 The Standard Auditing Report
19.3 External Auditing Report
参考文献

本书与当前国际会计协调发展的趋势相适应，突出国际会计审计准则的最新进展。全书共分为基础会计、财务会计和审计三个部分，分别介绍了会计的基本概念和基本程序，国际会计准则下财务会计的基本处理方法，以及最新的国际审计准则下的审计基本框架。内容全面，使财经专业的学