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Chapter 1 An Introduction to Accounting1

1.1 Accounting is an Information System1

1.2 Forms of Organization2

1.3 The Framework for the Preparation and Presentation of Financial Statements2

1.4 Understanding of Financial Statements6

1.5 Accounting and Its Profession10

1.6 Accounting Elements and Using the Accounting Equation11

1.7 Professional Ethics in Accounting14

1.8 Convergence of Accounting Standards Chinese Accounting Standards： Development and Implementation15

Vocabulary21

Self-test Questions22

Exercises23

Answers to Self-test Questions25

Chapter 2 Accounting Cycle26

2.1 T-account and Debit & Credit26

2.2 Journalizing and Posting Transactions28

2.3 Preparing a Trial Balance33

2.4 Adjusting the Accounts34

2.5 Adjusted Trial Balance and Preparation of Financial Statements38

2.6 The Worksheet42

2.7 Closing45

2.8 The Accounting Cycle Summary47

2.9 Classification of Balance Sheet Items47

Vocabulary49

Self-test Questions50

Exercises52

Answers to Self-test Questions54

Chapter 3 Current Assets55

3.1 Cash55

3.2 Trading Securities61

3.3 Notes Receivable63

3.4 Accounts Receivable66

3.5 Inventories71

Vocabulary84

Self-test Questions85

Exercises86

Answers to Self-test Questions88

Chapter 4 Non-current Assets89

4.1 Fixed Assets89

4.2 Natural Resources102

4.3 Intangible Assets102

4.4 Impairment of Fixed Assets105

4.5 Long-term Investments106

4.6 Impairment of Long-term Investments115

Vocabulary116

Self-test Questions117

Exercises118

Answers to Self-test Questions120

Chapter 5 Liabilities121

5.1 Current Liabilities121

5.2 Non-current Liabilities127

Vocabulary137

Self-test Questions138

Exercises139

Answers to Self-test Questions141

Chapter 6 Owners’ Equity142

6.1 Forms of Organization142

6.2 Stockholders’ Rights142

6.3 Accounting for Stock Issues143

6.4 Treasury Stock145

6.5 Preferred Stock147

6.6 Dividends and Stock Splits148

6.7 Accounting for Retained Earnings153

6.8 Statement Presentation and Analysis156

Vocabulary160

Self-test Questions161

Exercises162

Answers to Self-test Questions164

Chapter 7 Revenue and Expense Recognition and Income Statement Presentation165

7.1 Revenue Recognition Concepts166

7.2 Revenue Recognition at Delivery171

7.3 Revenue Recognition before Delivery171

7.4 Revenue Recognition after Delivery172

7.5 Long-term Contracts176

7.6 Revenue Recognition for Service Sales179

7.7 Recognition of Gains and Losses182

7.8 Expense Recognition183

7.9 Presentation of the Income Statement189

Vocabulary194

Self-test Questions195

Exercises196

Answers to Self-test Questions198

Chapter 8 Statement of Cash Flows and Financial Statement Analysis199

8.1 Cash and Cash Equivalents199

8.2 Classification of Cash Receipts and Cash Payments199

8.3 Preparing Statement of Cash Flows—Direct Method201

8.4 Preparing Statement of Cash Flows—Indirect Method206

8.5 Determining Cash Flows from Investing Activities208

8.6 Determining Cash Flows from Financing Activities212

8.7 Presenting the Information in the Form of the Statement of Cash Flows214

8.8 Usefulness of the Statement of Cash Flows216

8.9 Financial Statement Analysis： Horizontal and Vertical216

8.10 Ratio Analysis222

Vocabulary226

Self-test Questions227

Exercises228

Answers to Self-test Questions232

Appendix233

1.Balance Sheet233

2.Income Statement235

3.Statement of Changes in Owners’ Equity237

4.Statement of Cash Flows239

5.The Disclosure of Supplementary Information to Statement of Cash Flows243

6.Disclosure of Information and Accounts Required245

7.VAT Return Form274

8.Consumption Tax Return Form282

9.Business Tax Return Form284

10.Annual Return Form of The People’s Republic of China on Corporate Income Tax287

11.Individual Income Tax Return Form296