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Part One:Financial Accounting1

Chapter 1 Review of the Accounting Cycle1

1-1 Recording Phase3

1-2 Reporting Phase7

Reading Material12

Exercises13

Chapter 2 Introduction to Financial Reports15

2-1 Introduction15

2-2 The Balance Sheet and Notes to the Financial Statements16

2-3 The Income Statement23

2-4 The Statement of Cash Flows30

Reading Material36

Exercises38

Chapter 3 Accounting Elements39

3-1 Assets,Liabilities and Equity39

3-2 Revenue,Expenses and Profit48

Reading Material51

Exercises56

Chapter 4 Accounting Theory57

4-1 Introduction to Accounting Theory57

4-2 Conceptual Framework62

4-3 The Structure of an Accounting Theory70

Reading Material76

Exercises77

Chapter 5 Financial Statement Analysis79

5-1 Financial Ratio Analysis79

5-2 Other Approaches89

Reading Material92

Exercises95

Chapter 6 International Financial Accounting97

6-1 The Internationalization of Accounting97

6-2 Comparative Practices101

6-3 Foreign Currency Translation104

Reading Material110

Exercises114

Part Two:Managerial Accounting117

Chapter 7 Introduction to Managerial Accounting117

7-1 Overview117

Reading Material121

Exercises126

Chapter 8 Cost Terms,System Design,and Cost Behavior128

8-1 Cost Terms:Concepts and Classifications128

8-2 Systems Design:Job-order Costing and Process Costing133

8-3 Cost Behavior137

Reading Material142

Exercises145

9-1 Cost-Volume-Profit Analysis147

Chapter 9 Planning and Control147

9-2 Budgeting:Profit Planning and Control System152

9-3 Standard Costing and Performance Measures159

9-4 Responsibility Accounting and Income Reporting162

Reading Material166

Exercises171

Chapter 10 Using Accounting Information in Making Decisions173

10-1 Decision-making:Relevant Costs and Benefits173

10-2 Cost Analysis and Pricing Decisions177

Reading Material185

Exercises189

Part Three:Auditing191

Chapter 11 Introduction191

Reading Material194

Exercises196

Chapter 12 Auditing Theory197

Reading Material201

Exercises202

Chapter 13 Auditing Process203

13-1 Client Acceptance,Continuance and Audit Planning203

13-2 Internal Control and Assessing Control Risk206

13-3 Compliance Test210

13-4 Substantive Tests214

Reading Material218

Exercises221

Chapter 14 Audit Program Applications223

14-1 Revenue and Collection Cycle224

14-2 Acquisition and Expenditure Cycle230

14-3 Production Cycle234

14-4 Financing and Investment Cycle238

Reading Material243

Exercises248

Chapter 15 Audit Report251

Reading Material257

Exercises260

Part Four:Corporate Finance262

Chapter 16 Introduction to Finance262

Reading Material264

Exercises266

Chapter 17 Value268

17-1 Introduction to Present Value268

17-2 The Calculation of Present Value270

17-3 The Value of Common Stocks272

Reading Material274

Exercises277

Chapter 18 Risk279

18-1 Introduction to Risk,Return and the Opportunity Cost of Capital279

18-2 Risk and Return281

18-3 Capital Budgeting and Risk285

18-4 Organizing Capital Expenditure and Evaluating Performance290

Reading Material292

Exercises295

Chapter 19 Financing Decisions and Market Efficiency297

19-1 Review of Market Efficiency297

19-2 An Overview of Corporate Financing299

Reading Material301

Exercises304

Chapter 20 Dividend Policy and Capital Structure306

20-1 The Dividend Controversy306

20-2 Does Debt Policy Matter?309

20-3 How Much Should a Firm Borrow?311

20-4 Interactions of Investment and Financing Decisions316

Reading Material320

Exercises323

21-1 Corporate Liabilities and the Valuation of Options324

Chapter 21 Options324

21-2 Applications of Option Pricing Theory325

Reading Material328

Exercises329

Chapter 22 Mergers and International Financing331

22-1 Mergers331

22-2 International Financing334

Reading Material336

Exercises340

Chapter 23 Taxation341

23-1 Tax System341

23-2 Tax Administration346

Reading Material352

Exercises353

Answers355

References367