1 Accounting Principles and the Financial Statements 1

2 Analyzing and Recording Business Transactions 39

3 Adjusting the Accounts 85

4 Completing the Accounting Cycle 131

5 Foundations of Financial Reporting and the Classified Balance Sheet 169

6 Accounting for Merchandising Operations 205

SUPPLEMENT to Chapter 6 Special-Purpose Journals 249

7 Inventories 263

8 Cash and Internal Control 301

9 Receivables 335

10 Long-Term Assets 367

11 Current Liabilities and Fair Value Accounting 409

12 Accounting for Partnerships 451

13 Accounting for Corporations 491

14 Long-Term Liabilities 545

15 The Statement of Cash Flows 601

SUPPLEMENT to Chapter 15 The Direct Method of Preparing the Statement of Cash Flows 649

16 Financial Statement Analysis 659

SUPPLEMENT to Chapter 16 How to Read an Annual Report 715

17 Managerial Accounting and Cost Concepts 759

18 Costing Systems: Job Order Costing 803

19 Costing Systems: Process Costing 843

20 Valued-Based Systems: Activity-Based Costing and Lean Accounting 881

21 Cost-Volume-Profit Analysis 921

22 The Budgeting Process 957

23 Flexible Budgets and Performance Analysis 1005

24 Standard Costing and Variance Analysis 1047

25 Short-Run Decision Analysis and Capital Budgeting 1089

Appendix A Investments 1131

Appendix B Present Value Tables 1147

Endnotes 1155

Glossary 1159

Company Name Index 1176

Subject Index 1178

1会计原则和财务报表1

2分析和记录业务交易39

3调整账户85

4完成会计周期131

财务报告的5个基础和资产负债表分类169

6商品经营会计205

第六章特殊期刊的补充249

7库存263

8现金和内部控制301

9应收款335

10长期资产367

11流动负债和公允价值会计409

12伙伴关系会计451

13公司会计491

14长期负债545

15现金流量表601

第15章的补充编制现金流量表的直接方法649

16财务报表分析659

第16章的补充如何阅读年度报告715

17管理会计和成本概念759

18种成本核算系统：作业订单成本核对803

19种成本核算系统：流程成本核算843

20种基于价值的系统：基于活动的成本核算和精益会计881

21成本－利润分析921

22预算过程957

23灵活的预算和绩效分析1005

24标准成本核算和差异分析1047

25短期决策分析和资本预算1089

附录A投资1131

附录B现值表1147

尾注1155

词汇表1159

公司名称索引1176

主题索引1178