会计学专业英语.doc

会计学专业英语编写提纲太原理工大学 李竹梅Chapter 1 Introduction to financial statements Unite one Forms of business organizationSole proprietorship , partnership and companyUnite two Fsers and uses of financial informationInternal usersExternal usersFinancing activitiesInvesting activitiesOperating activitiesUnite three Fssumptions, principles and qualitative characteristicsAssumptions and principlesQualitative characteristicsConstrains in accounting Unite four Financial statements and the basic accounting equation Income statementStatement of changes in equityBalance sheetCash flow statementChapter 2 The accounting information systemUnite one The accounting information systemUnite two Accounting transactions and eventsAnalyzing transactions Summary of accounting transactionsUnite three The accountDebits and creditsDebits and credits procedures Equity relationshipsUnite four Steps in the recording processThe journalChart of accountsThe general ledgerPostingUnite five The trial balanceChapter 3 Accrual accounting conceptsUnite one Timing issuesRevenue recognition criteriaExpense recognition criteriaAccrual versus cash basis of accountingUnite two The basics of adjusting entriesTypes of adjusting entriesAdjusting entries for prepaymentsAdjusting entries for accrualsSummary of basic relationshipsUnite three The adjusted trial balance and financial statementsPreparing the adjusted trial balancePreparing financial statementsUnite four Closing the booksChapter 4 Reporting and analyzing current assetsUnite one Cash and receivablesCashReceivablesUnite two InventoriesRecording purchases of inventoriesRecording sales of inventoriesPeriodic inventories systemInventory cost flow methodsValuing inventory at the lower of coat and marketAnalysis of inventoryChapter 5 Reporting and analyzing non-current assetsUnite one Property, plant and equipmentDetermining the cost of property, plant and equipmentAccounting for property, plant and equipmentUnite two Intangible assets Types of intangible assetsAccounting for intangible assetsUnite three other non- current assetsUnite four Reporting and analyzing issuesReporting non-current assets in the financial statementsAnalyze and interpretationChapter 6 Reporting and analyzing liabilitiesUnite one Current liabilitiesNotes payableRevenue received in advanceUnite two Non-current liabilitiesWhy issue unsecured notes or debenturesDetermining the market value of unsecured notes or debenturesAccounting for issues of unsecured notes or debenturesUnite three Provision and contingent liabilitiesUnite four Financial statement analysisChapter 7 Reporting and analyzing equityUnite one Share issuesIssue of sharesAccounting for the private issue of sharesAccounting for the public issue of shareUnite two DividendsCash dividendsShare dividendsUnite three Reporting on shareholders equityShare capitalReservesRetained earningsUnite four Financial statement analysis and decision makingDividend recordEarning performanceChapter 8 Financial statementsUnite one Income statementUnite two Balance sheetUnite three Cash flow statementChapter 9 Financial statement analysisUnite one Earning power and irregular itemsErrors Changes in accounting estimatesChanges in accounting policiesDiscontinuing operationsUnite two Comparative analysisHorizontal analysisVertical analysisUnite three Ratio analysisLiquidity ratiosSolvency ratiosProfitability ratioUnite four Limitations of financial statement analysisEstimatesCostAlternative accounting methodsAtypical dataDiversificationChapter 10 Introduction to management accountingUnite one Management accounting basicsComparing management accounting and financial accountingEthical standards for management accountantsManagement functionsUnite two Management cost conceptsManufacturing costsProduct vs. period costVa