第三章会计循环 本章结构 1.分录与记账 2.试算与调整 3.结账与编表

第五章存货 本章结构 1.存货概述 2.货数量的确定 3.存货的计价

第七章固定资产 本章结构 1.固定资产的性质与分类 2.固定资产的增加 3.固定资产的折旧 4.固固定资产的修理 5.固固定资产的减少

第九章负债 本章结构 1.负债的性质与分类 2.流动负债 3.长期负债

Chapter F2 Power notes Analyzing Transactions Learning objectives 1. Usefulness of an Account 2. Characteristics of an Account 3. Analyzing and Summarizing Transactions 4. Illustration of Analyzing and Summarizing 5. Trial Balance 6. Discovery and Correction of Errors 7. Financial Analysis and Interpretation

Chapter F4 Power notes Completing the Accounting Cycle Learning Objectives 1. Work sheet 2. Financial Statements 3. Adjusting and Closing Entries 4. Accounting Cycle 5. Fiscal year 6. Financial Analysis and Interpretation

Chapter F6 Power Notes Accounting Systems, Internal Controls, and Cash Learning Objectives Basic Accounting Systems 1234567 Internal Control Controls Over Cash Internal Control of Cash Receipts Internal Control of Cash Payments Bank Accounts: A Cash Control Bank Reconciliation

Chapter F8 Power notes Inventories Learning Objectives 1. Internal Control of inventories 2. Effect of Inventory Errors 3. Inventory Cost Flow Assumptions 4. Perpetual Inventory Costing Methods 5. Periodic Inventory Costing Methods 6. Comparing Inventory Costing Methods 7. Inventory Valuation Other Than Cost 8. Balance sheet Presentation of merchandise 9. Estimating Inventory Cost 10. Financial Analysis and Interpretation

Chapter F10 Power notes Current Liabilities Learning Objectives 1. The Nature of current Liabilities 2. Short-Term Notes Payable 3. Contingent Liabilities 4. Payroll and Payroll Taxes 5. Accounting Systems for Payroll 6. Employees' Fringe Benefits 7. Financial Analysis and Interpretation

第一节债务重组概述 第二节债务重组的核算 第三节关于信息披露