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1 An Introduction to Accounting1

LEARNING OBJECTIVES1

1.1 Accounting is an information system2

1.2 Forms of organization2

1.3 The framework for the preparation and presentation of financial statements—The conceptual framework3

1.4 Understanding of financial statements4

1.5 Accounting and its profession8

1.6 Accounting elements and using accounting equation9

1.7 Professional ethics in accounting11

Vocabulary12

Translation of the chapter14

Self-Test Questions22

Exercises23

Problems25

Answers to Self-Test Questions28

2 Journalizing and Posting Transactions29

LEARNING OBJECTIVES29

2.1 Economic events and original documents30

2.2 T-accounts and debit&credit30

2.3 Journalizing and posting transactions34

2.4 Preparing a trial balance41

2.5 Practices in China42

Vocabulary44

Translation of the chapter46

Self-Test Questions57

Exercises58

Problems62

Answers to Self-Test Questions65

3 Adjusting and Preparing Financial Statements67

LEARNING OBJECTIVES67

3.1 The need for adjustments68

3.2 Adjusting the accounts69

3.3 Adjusted trial balance and preparation of financial statements72

3.4 The worksheet77

3.5 Closing entries78

3.6 Post-closing trial balance80

3.7 The accounting cycle summary80

3.8 Classification of balance sheet items81

3.9 Practices in China83

3.10 Using the accounting information—the current ratio84

Vocabulary85

Translation of the chapter86

Self-Test Questions100

Exercises101

Problems104

Answers to Self-Test Questions108

4 MerChandising Activities and Accounting Information Systems109

LEARNING OBJECTIVES109

4.1 Service enterprise versus merchandising concern110

4.2 Purchase,sales revenue and cost of goods sold110

4.3 AIternative income statement formats115

4.4 Worksheet for a merchandising enterprise and closing entries117

4.5 Accounting systems120

4.6 Special iournals121

4.7 Chinese practice121

4.8 Using the information—quick ratio and gross margin ratio122

Vocabulary122

Translation of the chapter124

Self-Test Questions133

Exercises134

Problems136

Answers to Self-Test Questions139

5 Operating Cycle：Cash,Receivables and Sales141

LEARNING OBJECTIVES141

5.1 Cash,cash equivalents and liquidity142

5.2 Operating,investing and financing activities142

5.3 Internal control over cash142

5.4 The petty cash fund143

5.5 Reconciling the bank balance144

5.6 Credit sales and bad debts146

5.7 Promissory notes150

5.8 Converting receivable into cash152

5.9 Cash,receivables,sales and the cash flow152

5.10 Using the information—accounts receivable turnover153

Vocabulary153

Translation of the chapter155

Self-Test Questions163

Exercises164

Problems166

Answers to Self-Test Questions171

6 Operating Cycle：Cost of Goods Sold and Inventory173

LEARNING OBJECTIVES173

6.1 Costs to be included in inventory174

6.2 Inventory systems175

6.3 Inventory cost flow assumptions177

6.4 Inventory errors183

6.5 Valuation using lower of cost or market（LCM）method183

6.6 Inventory estimation method185

6.7 Cost of goods sold,inventory and cash flow187

6.8 Other expenses and cash flow187

6.9 Analysis the accounting information—inventory turnover188

Vocabulary188

Translation of the chapter189

Self-Test Questions200

Exercises201

Problems204

Answers to Self-Test Questions207

7 Investing in Operating Assets209

LEARNING OBJECTIVES209

7.1 Non-current operating assets210

7.2 Acquisition of fixed assets210

7.3 Depreciation215

7.4 Disposal of plant assets219

7.5 Accounting for natural resources220

7.6 Accounting for intangible assets220

7.7 Impairment of fixed assets222

7.8 Interest and dividend receipts in cash flow statement223

7.9 Using the information—total asset turnover and return on total assets224

Vocabulary224

Translation of the chapter226

Self-Test Questions236

Exercises237

Problems239

Answers to Self-Test Questions240

8 Investing in Securities241

LEARNING OBJECTIVES241

8.1 Investment classification242

8.2 Trading securities243

8.3 Available-for-sale securities244

8.4 Held-to-maturity securities247

8.5 Accounting for long-term investments in equity securities250

8.6 Impairment of long-term investment253

Vocabulary254

Translation of the chapter255

Self-Test Questions263

Exercises264

Problems266

Answers to Self-Test Questions268

9 Financing with Debt269

LEARNING OBJECTIVES269

9.1 The nature of liabilities270

9.2 Current liabilities270

9.3 Contingencies276

9.4 Classify cash transactions related with short-term liabilities in cash flow statement of cash flows277

9.5 Time value of money277

9.6 Long-term liabilities282

9.7 Using the information—times interest earned289

Vocabulary290

Translation of the chapter291

Self-Test Questions304

Exercises305

Problems306

Answers to Self-Test Questions307

10 Financing with Equity309

LEARNING OBJECTIVES309

10.1 Business organization310

10.2 Shareholders’equity310

10.3 Capital vs.retained earnings311

10.4 Corporate capital311

10.5 Retained earnings313

10.6 Dividends and stock split314

10.7 Treasury stock318

10.8 Earnings per share（EPS）320

10.9 Dividend yield and price-earnings ratio321

Vocabulary321

Translation of the chapter323

Self-Test Questions331

Exercises332

Problems333

Answers to Self-Test Questions334

11 The Statement of Cash Flow335

LEARNING OBJECTIVES335

11.1 Brief introduction336

11.2 Cash and cash equivalents336

11.3 Composition of cash flow statement336

11.4 Determining cash flow from operating activities338

11.5 Determining cash flow from investing activities344

11.6 Determining cash flow from financing activities348

11.7 Presenting the information in the form of the statement of cash flows349

11.8 Usefulness of the cash flow statement351

11.9 Format of cash flow statement for reference in China352

Translation of the chapter355

Self-Test Questions369

Exercises371

Problems372

Answers to Self-Test Questions376

Appendix377

1 Answers to Exercises and Problems377

2 Balance Sheet412

3 Income Statement413

4 Future Value of$1414

5 Present Value of$1416

6 Future Value of Annuity of$1418

7 Present Value of Annuity of$1420