目录
 CHAPTER The Role of Accounting in Business
  The Nature of Business
   Types of Businesses
   Forms of Business
   Business Strategies
   Value Chain of a Business
   Business Stakeholders
  Business Activities
   Financing Activities
   Investing Activities
   Operating Activities
  What Is Accounting and Its Role in Business?
  Financial Statements
   Income Statement
   Retained Earnings Statement
   Balance Sheet
   Statement of Cash Flows
   Interrelationships among Financial Statements
  Accounting Concepts
   Business Entity Concept
   Cost Concept
   Going Concern Concept
   Matching Concept
   Objectivity Concept
   Unit of Measure Concept
   Adequate Disclosure Concept
   Accounting Period Concept
  Horizontal Analysis
 CHAPTER The Cash Basis of Accounting
  Elements of an Accounting System
   Rules
   Framework
   Controls
  Cash and Accrual Bases of Accounting
   Using the Cash Basis of Accounting
   Using the Accrual Basis of Accounting
   Summary of Differences between the Cash and Accrual Bases of Accounting
  Using the Cash Basis for a Corporation's First Period of Operations
  Financial Statements for a Corporation's First Period of Operations
   Income Statement
   Retained Earnings Statement
   Balance Sheet
   Statement of Cash Flows
  Using the Cash Basis for the Second Period of Operations
  Advantages and Disadvantages of the Cash Basis Vertical Analysis
 CHAPTER The Accrual Basis of Accounting
  The Accrual Basis of Accounting and the Matching Concept
  Using the Accrual Basis of Accounting for Family Health Care's November Transactions
  The Adjustment Process
   Deferrals and Accruals
   Adjustments for Family Health Care
  Financial Statements
  Interpreting Accrual and Cash Basis Income
  The Accounting Cycle
  Common-Size Financial Statements
 CHAPTER Accounting for Merchandise Operations
  Merchandise Operations
  Financial Statements for a Merchandising Business
   Multiple-Step Income Statement
   Single-Step Income Statement
   Retained Earnings Statement
   Balance Sheet
   Statement of Cash Flows
  Sales Transactions
   Cash Sales
   Sales on Account
   Sales Discounts
   Sales Returns and Allowances
  Purchase Transactions
   Purchase Discounts
   Purchase Returns and Allowances
  Transportation Costs and Sales Taxes
   Transportation Costs
   Sales Taxes
  Dual Nature of Merchandise Transactions
  Merchandise Shrinkage
  Gross Profit and Operating Profit Analysis
 CHAPTER Internal Control and Cash
  Internal Control
   Objectives of Internal Control
   Elements of Internal Control
  Prevention and Detection of Employee Fraud
   Preventive Controls
   Detective Controls
   Risk Factors Relating to Employee Fraud
   Examples of Employee Fraud
  Cash Controls over Receipts and Payments
   Control of Cash Receipts
   Control of Cash Payments
  Bank Accounts
   Use of Bank Accounts
   Bank Statement
   Bank Accounts as a Control over Cash
  Bank Reconciliation
  Special-Purpose Cash Funds
  Financial Statement Reporting of Cash
  Cash Ratios
   Ratio of Cash Flow to Net Income
   Ratio of Cash to Monthly Cash Expenses
 CHAPTER Receivables and Inventories
  Classification of Receivables
   Accounts Receivable
   Notes Receivable
   Other Receivables
  Uncollectible Receivables
  Estimating Uncollectible Receivables
   Sales Method
   Aging-of-Receivables Method
   Write-Offs of Customer Accounts
  Classification of Inventories
  Inventory Cost Flow Assumptions
  Comparing Costing Methods
   Use of Fifo Method
   Use of Lifo Method
   Use of Average Cost Method
  Reporting Receivables and Inventory
   Receivables
   Inventory
  Turnover Ratios
   Accounts Receivable Turnover
   Inventory Turnover
 CHAPTER 7 Fixed Assets and Intangible Assets
  Nature of Fixed Assets
   Classifying Costs
   The Cost of Fixed Assets
  Accounting for Depreciation
   Factors in Computing Depreciation Expense
   Comparing Depreciation Methods
   Depreciation for Federal Income Tax
  Natural Resources
  Fixed Asset Disposals
   Discarding Fixed Assets
   Selling Fixed Assets
  Capital and Revenue Expenditures
  Intangible Assets
   Patents
   Copyrights and Trademarks
   Goodwill
  Reporting Fixed Assets and Intangible Assets
  Analyzing Fixed Assets
   Operational Utilization Analyses
   Financial Utilization Analysis
 CHAPTER 8 Liabilities and Stockholders' Equity
  Financing Operations
  Liabilities
   Current Liabilities
   Notes Payable
   Income Taxes
   Contingent Liabilities
   Payroll
  Bonds
  Stock
   Common and Preferred Stock
   Issuance of Stock
   Reacquired Stock
  Dividends
   Cash Dividends
   Stock Dividends
  Stock Splits
  Reporting Liabilities and Stockholders' Equity
  Earnings per Share
  Analyze and Interpret Solvency
 CHAPTER 9 Financial Statement Analysis
  Basic Analytical Procedures
   Horizontal Analysis
   Vertical Analysis
   Common-Size Statements
   Other Analytical Measures
  Solvency Analysis
   Current Position Analysis
   Accounts Receivable Analysis
   Inventory Analysis
   Ratio of Fixed Assets to Long-Term Liabilities
   Ratio of Liabilities to Stockholders' Equity
   Number of Times Interest Charges Earned
  Profitability Analysis
   Ratio of Net Sales to Assets
   Rate Earned on Total Assets
   Rate Earned on Stockholders' Equity
   Rate Earned on Common Stockholders' Equity
   Earnings per Share on Common Stock
   Price-Earnings Ratio
   Dividends per Share and Dividend Yield
  Summary of Analytical Measures
  Corporate Annual Reports
   Financial Highlights
   President's Letter to the Stockholders
   Management Discussion and Analysis
   Independent Auditors' Report
   Historical Summary
 CHAPTER Accounting Systems for Manufacturing Businesses
  Nature of Manufacturing Businesses
  Manufacturing Cost Terms
   Materials
   Factory Labor
   Factory Overhead Cost
  Cost Accounting System Overview
  Job Order Cost Systems for Manufacturing Businesses
   Materials
   Factory Labor
   Factory Overhead Cost
   Work in Process
   Finished Goods and Cost of Goods Sold
   Sales and Cost of Goods Sold
   Period Costs
   Summary of Cost Flows for Goodwell Printers
  Job Order Costing for Decision Making
  Job Order Cost Systems for Professional Service Businesses
  Just-in-Time Manufacturing Principles
   Reducing Inventory
   Reducing Lead Times
   Reducing Setup Time
   Emphasizing Product-Oriented Layout
   Emphasizing Employee Involvement
   Emphasizing Pull Manufacturing
   Emphasizing Zero Defects
   Emphasizing Supplier Partnering
  Activity-Based Costing
 CHAPTER Cost Behavior and Cost-Volume-Profit Analysis
  Cost Behavior
   Variable Costs
   Fixed Costs
   Mixed Costs
   Summary of Cost Behavior Concepts
   Reporting Variable and Fixed Costs
  Cost-Volume-Profit Relationships
   Contribution Margin Concept
  Mathematical Approach to Cost-Volume-Profit Analysis
   Break-Even Point
   Target Profit
  Graphic Approach to Cost-Volume-Profit Analysis
   Cost-Volume-Profit (Break-Even) Chart
   Profit-Volume Chart
   Use of Computers in Cost-Volume-Profit Analysis
  Sales Mix Considerations
  Special Cost-Volume-Profit Relationships
   Margin of Safety
   Operating Leverage
  Assumptions of Cost-Volume-Profit Analysts
 CHAPTER Differential Analysis and Product Pricing
  Differential Analysis
   Lease or Sell
   Discontinue a Segment or Product
   Make or Buy
   Replace Equipment
   Process or Sell
   Accept Business at a Special Price
  Setting Normal Product Selling Prices
   Total Cost Concept
   Activity-Based Costing
  Product Profitability and Pricing under Production Bottlenecks
   Product Profitability under Production Bottlenecks
   Product Pricing under Production Bottlenecks
 CHAPTER Budgeting and Standard Cost Systems
  Nature and Objectives of Budgeting
   Objectives of Budgeting
   Human Behavior and Budgeting
   Budgeting Systems
   Static Budget
   Flexible Budget
   Computerized Budgeting Systems
  Master Budget
   Income Statement Budgets
   Balance Sheets Budgets
  Standards
   Setting Standards
   Types of Standards
   Reviewing and Revising Standards
   Support and Criticism of Standards
  Budgetary Performance Evaluation
  Variances from Standards
   Direct Materials Variances
   Direct Labor Variances
  Standards for Nonmanufacturing Expenses
  Nonfinancial Performance Measures
 CHAPTER Performance Evaluation for Decentralized Operations
  Centralized and Decentralized Operations
   Advantages of Decentralization
   Disadvantages of Decentralization
   Responsibility Accounting
  Responsibility Accounting for Cost Centers
  Responsibility Accounting for Profit Centers
   Service Department Charges
   Profit Center Reporting
  Responsibility Accounting for Investment Centers
   Rate of Return on Investment
   Residual Income
   The Balanced Scorecard
  Transfer Pricing
   Market Price Approach
   Negotiated Price Approach
   Cost Price Approach
 CHAPTER 15 Capital Investment Analysis
  Nature of Capital Investment Analysis
  Methods of Evaluating Capital Investment Proposals
   Methods That Ignore Present Value
   Present Value Methods
  Factors That Complicate Capital Investment Analysis
   Federal Income Tax
   Unequal Proposal Lives
   Lease versus Capital Investment
   Uncertainty
   Changes in Price Levels
   Qualitative Considerations
  Capital Rationing
 CHAPTER The Role of Accounting in Business
  The Nature of Business
   Types of Businesses
   Forms of Business
   Business Strategies
   Value Chain of a Business
   Business Stakeholders
  Business Activities
   Financing Activities
   Investing Activities
   Operating Activities
  What Is Accounting and Its Role in Business?
  Financial Statements
   Income Statement
   Retained Earnings Statement
   Balance Sheet
   Statement of Cash Flows
   Interrelationships among Financial Statements
  Accounting Concepts
   Business Entity Concept
   Cost Concept
   Going Concern Concept
   Matching Concept
   Objectivity Concept
   Unit of Measure Concept
   Adequate Disclosure Concept
   Accounting Period Concept
  Horizontal Analysis
 CHAPTER The Cash Basis of Accounting
  Elements of an Accounting System
   Rules
   Framework
   Controls
  Cash and Accrual Bases of Accounting
   Using the Cash Basis of Accounting
   Using the Accrual Basis of Accounting
   Summary of Differences between the Cash and Accrual Bases of Accounting
  Using the Cash Basis for a Corporation's First Period of Operations
  Financial Statements for a Corporation's First Period of Operations
   Income Statement
   Retained Earnings Statement
   Balance Sheet
   Statement of Cash Flows
  Using the Cash Basis for the Second Period of Operations
  Advantages and Disadvantages of the Cash Basis Vertical Analysis
 CHAPTER The Accrual Basis of Accounting
  The Accrual Basis of Accounting and the Matching Concept
  Using the Accrual Basis of Accounting for Family Health Care's November Transactions
  The Adjustment Process
   Deferrals and Accruals
   Adjustments for Family Health Care
  Financial Statements
  Interpreting Accrual and Cash Basis Income
  The Accounting Cycle
  Common-Size Financial Statements
 CHAPTER Accounting for Merchandise Operations
  Merchandise Operations
  Financial Statements for a Merchandising Business
   Multiple-Step Income Statement
   Single-Step Income Statement
   Retained Earnings Statement
   Balance Sheet
   Statement of Cash Flows
  Sales Transactions
   Cash Sales
   Sales on Account
   Sales Discounts
   Sales Returns and Allowances
  Purchase Transactions
   Purchase Discounts
   Purchase Returns and Allowances
  Transportation Costs and Sales Taxes
   Transportation Costs
   Sales Taxes
  Dual Nature of Merchandise Transactions
  Merchandise Shrinkage
  Gross Profit and Operating Profit Analysis
 CHAPTER Internal Control and Cash
  Internal Control
   Objectives of Internal Control
   Elements of Internal Control
  Prevention and Detection of Employee Fraud
   Preventive Controls
   Detective Controls
   Risk Factors Relating to Employee Fraud
   Examples of Employee Fraud
  Cash Controls over Receipts and Payments
   Control of Cash Receipts
   Control of Cash Payments
  Bank Accounts
   Use of Bank Accounts
   Bank Statement
   Bank Accounts as a Control over Cash
  Bank Reconciliation
  Special-Purpose Cash Funds
  Financial Statement Reporting of Cash
  Cash Ratios
   Ratio of Cash Flow to Net Income
   Ratio of Cash to Monthly Cash Expenses
 CHAPTER Receivables and Inventories
  Classification of Receivables
   Accounts Receivable
   Notes Receivable
   Other Receivables
  Uncollectible Receivables
  Estimating Uncollectible Receivables
   Sales Method
   Aging-of-Receivables Method
   Write-Offs of Customer Accounts
  Classification of Inventories
  Inventory Cost Flow Assumptions
  Comparing Costing Methods
   Use of Fifo Method
   Use of Lifo Method
   Use of Average Cost Method
  Reporting Receivables and Inventory
   Receivables
   Inventory
  Turnover Ratios
   Accounts Receivable Turnover
   Inventory Turnover
 CHAPTER 7 Fixed Assets and Intangible Assets
  Nature of Fixed Assets
   Classifying Costs
   The Cost of Fixed Assets
  Accounting for Depreciation
   Factors in Computing Depreciation Expense
   Comparing Depreciation Methods
   Depreciation for Federal Income Tax
  Natural Resources
  Fixed Asset Disposals
   Discarding Fixed Assets
   Selling Fixed Assets
  Capital and Revenue Expenditures
  Intangible Assets
   Patents
   Copyrights and Trademarks
   Goodwill
  Reporting Fixed Assets and Intangible Assets
  Analyzing Fixed Assets
   Operational Utilization Analyses
   Financial Utilization Analysis
 CHAPTER 8 Liabilities and Stockholders' Equity
  Financing Operations
  Liabilities
   Current Liabilities
   Notes Payable
   Income Taxes
   Contingent Liabilities
   Payroll
  Bonds
  Stock
   Common and Preferred Stock
   Issuance of Stock
   Reacquired Stock
  Dividends
   Cash Dividends
   Stock Dividends
  Stock Splits
  Reporting Liabilities and Stockholders' Equity
  Earnings per Share
  Analyze and Interpret Solvency
 CHAPTER 9 Financial Statement Analysis
  Basic Analytical Procedures
   Horizontal Analysis
   Vertical Analysis
   Common-Size Statements
   Other Analytical Measures
  Solvency Analysis
   Current Position Analysis
   Accounts Receivable Analysis
   Inventory Analysis
   Ratio of Fixed Assets to Long-Term Liabilities
   Ratio of Liabilities to Stockholders' Equity
   Number of Times Interest Charges Earned
  Profitability Analysis
   Ratio of Net Sales to Assets
   Rate Earned on Total Assets
   Rate Earned on Stockholders' Equity
   Rate Earned on Common Stockholders' Equity
   Earnings per Share on Common Stock
   Price-Earnings Ratio
   Dividends per Share and Dividend Yield
  Summary of Analytical Measures
  Corporate Annual Reports
   Financial Highlights
   President's Letter to the Stockholders
   Management Discussion and Analysis
   Independent Auditors' Report
   Historical Summary
 CHAPTER Accounting Systems for Manufacturing Businesses
  Nature of Manufacturing Businesses
  Manufacturing Cost Terms
   Materials
   Factory Labor
   Factory Overhead Cost
  Cost Accounting System Overview
  Job Order Cost Systems for Manufacturing Businesses
   Materials
   Factory Labor
   Factory Overhead Cost
   Work in Process
   Finished Goods and Cost of Goods Sold
   Sales and Cost of Goods Sold
   Period Costs
   Summary of Cost Flows for Goodwell Printers
  Job Order Costing for Decision Making
  Job Order Cost Systems for Professional Service Businesses
  Just-in-Time Manufacturing Principles
   Reducing Inventory
   Reducing Lead Times
   Reducing Setup Time
   Emphasizing Product-Oriented Layout
   Emphasizing Employee Involvement
   Emphasizing Pull Manufacturing
   Emphasizing Zero Defects
   Emphasizing Supplier Partnering
  Activity-Based Costing
 CHAPTER Cost Behavior and Cost-Volume-Profit Analysis
  Cost Behavior
   Variable Costs
   Fixed Costs
   Mixed Costs
   Summary of Cost Behavior Concepts
   Reporting Variable and Fixed Costs
  Cost-Volume-Profit Relationships
   Contribution Margin Concept
  Mathematical Approach to Cost-Volume-Profit Analysis
   Break-Even Point
   Target Profit
  Graphic Approach to Cost-Volume-Profit Analysis
   Cost-Volume-Profit (Break-Even) Chart
   Profit-Volume Chart
   Use of Computers in Cost-Volume-Profit Analysis
  Sales Mix Considerations
  Special Cost-Volume-Profit Relationships
   Margin of Safety
   Operating Leverage
  Assumptions of Cost-Volume-Profit Analysts
 CHAPTER Differential Analysis and Product Pricing
  Differential Analysis
   Lease or Sell
   Discontinue a Segment or Product
   Make or Buy
   Replace Equipment
   Process or Sell
   Accept Business at a Special Price
  Setting Normal Product Selling Prices
   Total Cost Concept
   Activity-Based Costing
  Product Profitability and Pricing under Production Bottlenecks
   Product Profitability under Production Bottlenecks
   Product Pricing under Production Bottlenecks
 CHAPTER Budgeting and Standard Cost Systems
  Nature and Objectives of Budgeting
   Objectives of Budgeting
   Human Behavior and Budgeting
   Budgeting Systems
   Static Budget
   Flexible Budget
   Computerized Budgeting Systems
  Master Budget
   Income Statement Budgets
   Balance Sheets Budgets
  Standards
   Setting Standards
   Types of Standards
   Reviewing and Revising Standards
   Support and Criticism of Standards
  Budgetary Performance Evaluation
  Variances from Standards
   Direct Materials Variances
   Direct Labor Variances
  Standards for Nonmanufacturing Expenses
  Nonfinancial Performance Measures
 CHAPTER Performance Evaluation for Decentralized Operations
  Centralized and Decentralized Operations
   Advantages of Decentralization
   Disadvantages of Decentralization
   Responsibility Accounting
  Responsibility Accounting for Cost Centers
  Responsibility Accounting for Profit Centers
   Service Department Charges
   Profit Center Reporting
  Responsibility Accounting for Investment Centers
   Rate of Return on Investment
   Residual Income
   The Balanced Scorecard
  Transfer Pricing
   Market Price Approach
   Negotiated Price Approach
   Cost Price Approach
 CHAPTER 15 Capital Investment Analysis
  Nature of Capital Investment Analysis
  Methods of Evaluating Capital Investment Proposals
   Methods That Ignore Present Value
   Present Value Methods
  Factors That Complicate Capital Investment Analysis
   Federal Income Tax
   Unequal Proposal Lives
   Lease versus Capital Investment
   Uncertainty
   Changes in Price Levels
   Qualitative Considerations
  Capital Rationing