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......Chapter1 INTRODUCTION TO FINANCIAL ACCOUNTING 1.1 SCOPE AND PURPOSE OF FINANCIAL ACCOUNTING 1.2 OTHER BRANCHES OF ACCOUNTING 1.3 ACCOUNTING CAREER OPPORTUNITIES 1.4 TYPES OF BUSINESS ENTITY 1.5 BUSINESS ACTIVITIES 1.6 UNDERLYING CONCEPTS OF FINANCIAL ACCOUNTING 1.7 THE ACCOUNTING EQUATION QUESTIONS EXERCISESChapter2 FINANCIAL STATEMENTS 2.1 INTRODUCTION 2.2 CASH BASIS VERSUS ACCRUAL BASIS OF ACCOUNTING 2.3 INCOME STATEMENT 2.4 STATEMENT OF FINANCIAL POSITION 2.5 CLASSIFIED FINANCIAL STATEMENTS QUESTIONS EXERCISESChapter3 RECORDING TRANSACTIONS 3.1 INTRODUCTION 3.2 ACCOUNTING CYCLE 3.3 THE ACCOUNT 3.4 TWO ACCOUNTING BOOKS: JOURNAL AND LEDGER 3.5 CHART OF ACCOUNTS 3.6 RECORDING TRANSACTIONS 3.7 TRIAL BALANCE QUESTIONS EXERCISESChapter4 ADJUSTING AND CLOSING ENTRIES 4.1 INTRODUCTION 4.2 PREPAID EXPENSES 4.3 UNEARNED REVENUES 4.4 TWO WAYS OF RECORDING DEFERRALS 4.5 ACCRUED EXPENSES 4.6 ACCRUED REVENUES 4.7 DEPRECIATION 4.8 CLOSING ENTRIES 4.9 POST-CLOSING TRIAL BALANCE QUESTIONS EXERCISESChapter5 PREPARATION OF FINANCIAL STATEMENTS 5.1 INTRODUCTION 5.2 WORKSHEET FOR A SERVICE FIRM 5.3 PREPARATION OF FINANCIAL STATEMENTS 5.4 AFTER THE FINANCIAL STATEMENTS ARE PREPARED QUESTIONS EXERCISESChapter6 ACCOUNTING FOR MERCHANDISING FIRMS 6.1 INTRODUCTION 6.2 INVENTORY RECORDING SYSTEM 6.3 ACCOUNTING FOR THE PURCHASES OF MERCHANDISE 6.4 ACCOUNTING FOR THE SALE OF MERCHANDISE 6.5 ADJUSTING AND CLOSING ENTRIES FOR MERCHANDISING FIRMS 6.6 WORKSHEET FOR MERCHANDISING FIRMS 6.7 FINANCIAL STATEMENTS FOR MERCHANDISING FIRMS QUESTIONS EXERCISESChapter7 INTERNAL CONTROL AND CASH 7.1 INTRODUCTION 7.2 FRAUD 7.3 INTERNAL CONTROL 7.4 CASH CONTROLS 7.5 BANK RECONCILIATION 7.6 REPORTING CASH QUESTIONS EXERCISESChapter8 INVENTORIES 8.1 INTRODUCTION 8.2 DETERMINING THE OWNERSHIP OF GOODS 8.3 COST-BASED INVENTORY VALUATION METHODS 8.4 OTHER INVENTORY VALUATION METHODS QUESTIONS EXERCISESChapter9 RECEIVABLES AND PAYABLES 9.1 INTRODUCTION 9.2 TYPES OF RECEIVABLES AND PAYABLES 9.3 RECOGNIZING AND VALUING ACCOUNTS RECEIVABLE 9.4 METHODS OF ESTIMATING UNCOLLECTIBLE ACCOUNTS 9.5 WRITE-OFF A CUSTOMER'S ACCOUNT 9.6 SUBSEQUENT RECOVERY OF WRITTEN-OFF RECEIVABLES 9.7 PROMISSORY NOTES 9.8 DISCOUNTING A NOTE RECEIVABLE 9.9 NOTES PAYABLE QUESTIONS EXERCISESChapter10 PLANT ASSETS AND INTANGIBLE ASSETS 10.1 PLANT ASSETS 10.2 DETERMING THE COST OF PLANT ASSETS 10.3 EXPENDITURES DURING USEFUL LIFE 10.4 DEPRECIATION 10.5 MEASUREMENT AFTER RECOGNITION 10.6 DISPOSAL OF PLANT ASSETS 10.7 IMPAIRMENTS 10.8 INTANGIBLE ASSETS 10.9 ACCOUNTING FOR INTANGIBLE ASSETS QUESTIONS EXERCISESChapter11 LIABILITIES 11.1 INTRODUCTION 11.2 CURRENT LIABILITIES 11.3 NON-CURRENT LIABILITIES 11.4 BONDS PAYABLE 11.5 PROVISION AND WARRANTY LIABILITIES QUESTIONS EXERCISESChapter12 SHAREHOLDERS' EQUITY 12.1 INTRODUCTION 12.2 TERMINOLOGY 12.3 TYPES OF SHARES 12.4 SHAREHOLDERS' EQUITY 12.5 ISSUANCE OF SHARES 12.6 TREASURY SHARES 12.7 DIVIDENDS 12.8 SHARE SPLIT 12.9 RETAINED EARNINGS QUESTIONS EXERCISESChapter13 INVESTMENTS 13.1 INTRODUCTION 13.2 ACCOUNTING FOR INVESTMENTS IN DEBT SECURITIES 13.3 ACCOUNTING FOR INVESTMENTS IN EQUITY SECURITIES 13.4 VALUING AND REPORTING INVESTMENTS 13.5 PRESENTATION OF INVESTMENTS IN THE FINANCIAL STATEMENTS QUESTIONS EXERCISESChapter14 STATEMENT OF CASH FLOWS 14.1 THE PURPOSE OF THE STATEMENT OF CASH FLOWS 14.2 CASH FLOWS BY ACTIVITIES 14.3 TYPES OF CASH INFLOWS AND OUTFLOWS 14.4 PREPARATION OF THE STATEMENT OF CASH FLOWS 14.5 THE INDIRECT METHOD 14.6 THE DIRECT METHOD QUESTIONS EXERCISESTerminology
......The goal of the InternationalAccounting Standards Board (IASB) is to have one set ofhigh-quality accounting standards which are uniformly used bybusiness firms all over the world. Thedream seems not so far frombeing fulfilled because about 120 countries have already adoptedorconverged to international financial reporting standards (IFRS)throughout the world. Thanks tothe rapid adoption of or convergencetoward the IFRSs, more and more accounting courses areofferedacross the countries to teach or accommodate the IFRSs. It istimely to have anintroductory accounting book in English reflectingthe most updated conceptual base and principalguidance of the IFRSswith key terminologies in Chinese.
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