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1、Chapter one,Introduction about accounting,Definition,Classification,Ethics,Standard Setting,Objectives of FA,Fundamental concepts,Qualitative Characteristics,Elements,Equation,Recognition&Measurement concepts,Basic assumptions of accounting,Basic Principles of Accounting,Modified basic principles,Pr
2、ofessional words:,AccountingFinancial accounting Managerial accountingReliabilityRelevanceComparabilityConsistencyTimeliness Understandability,Feedback valuePredict valueAssetsLiabilitiesEquityAccounting equationInvestment by ownersDistributions to ownersComprehensive income,RevenueExpenseGainsLosse
3、sAccrual basisCash basisRevenue expenditureCapital expenditureMaterialityConservatismMatchingHistorical cost,Substance over formThe cost-benefit relationshipEconomic Entity AssumptionGoing-concern AssumptionPeriodicity AssumptionMonetary Unit AssumptionRecognitionRealization,Chapter Two,Basic terms,
4、Account,Ledger,Journal,Posting,Trial balance,Adjusted entry,Closing entry,Basic methods,T-account,Double entry,Identification and MeasurementOf transactions and other events,Reversing entries(optional),Post-closing trial balance(Optional),Closing(nominal accounts),Statement preparationIncome Stateme
5、ntBalance sheetCash flows,JournalizationGeneral journalCash receipts journalPurchases journalOther special journals,PostingGeneral ledger Subsidiary ledgers,Trial balance preparation,AdjustmentsAccrualsPrepaymentsEstimated items,Work sheet(optional),Adjusted trial balance,The Accounting Cycle,Profes
6、sional terms,AccountLedgerGeneral ledgerSubsidiary ledgerJournalGeneral journalSpecial journal,PostingClosing entriesDouble-entry systemNominal or temporary accountsPermanent or real account,Chapter Three,F/S,B/S,I/S,CFS,Classification,Format,classification,Notes,format,Statement of R/E,The definiti
7、on of Cash,Classification,Format,Supplementary information:,Auditors report,Ms D&A,The contents,example,The content,example,Professional terms,Balance sheetCurrent assetsNon-current assetsCurrent liabilitiesWorking capitalLong-term liabilitiesAccount formReport form,Income statementSingle-step incom
8、e statementMultiple-step income statementThe statement of cash flowsOperating activitiesInvesting activitiesFinancing activities,Direct methodIndirect methodRetained earningEPS,Chapter Four,Cash&cash equivalent,Receivables,Inventory,Short-term investment,Definition of cash,Cash management,Bank recon
9、ciliation,Cash equivalent,Account receivable,Discount,Uncollectible A/R,Quantity,Cost flow assumption,Impairment,Value methods,Types,Internal control,definition,contents,Professional terms,Cash equivalentReceivablesTrade receivablesNon-trade receivablesTrade discountsCash discountsGross methodNet me
10、thod,Uncollectible accounts receivableDirect write-off methodThe allowance methodThe percentage-of-sales approachThe percentage-of-receivables approachThe aging schedule,Periodic inventory systemPerpetual inventory systemThe specific identifiation methodThe FIFOThe LIFOWeighted averageMoving weighte
11、d average,ImpairmentThe historical costThe lower of cost or market methodTrading securitiesSecurities held to maturitySecurities available for sale,Internal controlControl EnvironmentRisk AssessmentControl activitiesCommunicationMonitoring activities,Chapter five,Long-termassets,Fixed assets(PPE),Lo
12、ng-term investment,Intangible assets,valuation,Depreciation,Impairment,diposition,Investments in equity securities,Investment in debt securities,Characteristics,valuation,amortization,Non-monetary transaction,similar,dissimilar,Professional terms,PPEDepreciationA lump-sum purchaseCapital expenditure
13、sRevenue expendituresThe salvage value,Activity methodStraight-line methodDecreasing charge methodSum-of-the-years digits methodDeclining-balance methodEquity investmentDebt investment,Cost methodEquity methodThe consolidationSignificant influenceIntangible assetsFranchisesGoodwillNon-monetary trans
14、action,Chapter 6,Current liability,Long-term liability,Payable,Deferral,Current maturities,Bonds payable,Contingencies,Professional terms,Unearned revenueEstimated liabilityDiscountPremiumEffective interest methodcontingency,Chapter 7,Sole proprietorship,Partnership,Corporation,Owners equity,Treasur
15、e stock,Professional terms,Sole proprietorshipPartnershipGeneral partnershipLimited partnershipLimited liability partnershipCorporation,Contributed capitalRetained earningsTreasury stockThe cost methodThe par value methodCommon stockPreferred stockPreemptive right,Chapter 8,Cost accounting,Manageria
16、l accounting,Auditing,definition,classification,Audit opinion,Professional terms,Cost accountingJob-order cost accountingProcess cost accountingManagement accountingAuditingOperational auditCompliance audit,Financial statement auditStandard unqualified audit reportQualified audit reportAdverse opinionDisclaimer of opinion,
