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1、Chapter one Introduction about accountingDefinitionClassificationEthicsStandard SettingObjectives of FAFundamental conceptsQualitative CharacteristicsElementsEquationRecognition & Measurement conceptsBasic assumptions of accountingBasic Principles of AccountingModified basic principlesProfessional w
2、ords:AccountingFinancial accounting Managerial accountingReliabilityRelevanceComparabilityConsistencyTimeliness UnderstandabilityFeedback valuePredict valueAssetsLiabilitiesEquityAccounting equationInvestment by ownersDistributions to ownersComprehensive incomeRevenueExpenseGainsLossesAccrual basisC
3、ash basisRevenue expenditureCapital expenditureMaterialityConservatismMatchingHistorical costSubstance over formThe cost-benefit relationshipEconomic Entity AssumptionGoing-concern AssumptionPeriodicity AssumptionMonetary Unit AssumptionRecognitionRealizationChapter TwoBasic termsAccountLedgerJourna
4、lPostingTrial balanceAdjusted entryClosing entryBasic methodsT-accountDouble entryIdentification and MeasurementOf transactions and other eventsReversing entries(optional)Post-closing trial balance(Optional)Closing(nominal accounts)Statement preparationIncome StatementBalance sheetCash flowsJournali
5、zationGeneral journalCash receipts journalPurchases journalOther special journalsPostingGeneral ledger Subsidiary ledgersTrial balance preparationAdjustmentsAccrualsPrepaymentsEstimated itemsWork sheet(optional)Adjusted trial balanceThe Accounting CycleProfessional termsAccountLedgerGeneral ledgerSu
6、bsidiary ledgerJournalGeneral journalSpecial journalPostingClosing entriesDouble-entry systemNominal or temporary accountsPermanent or real accountChapter ThreeF/SB/SI/SCFSClassificationFormatclassificationNotesformatStatement of R/EThe definition of CashClassificationFormatSupplementary information
7、:Auditors reportMs D&AThe contentsexampleThe contentexampleProfessional termsBalance sheetCurrent assetsNon-current assetsCurrent liabilitiesWorking capitalLong-term liabilitiesAccount formReport formIncome statementSingle-step income statementMultiple-step income statementThe statement of cash flow
8、sOperating activitiesInvesting activitiesFinancing activitiesDirect methodIndirect methodRetained earningEPSChapter FourCash & cash equivalentReceivablesInventoryShort-term investmentDefinition of cashCash managementBank reconciliationCash equivalentAccount receivableDiscountUncollectible A/RQuantit
9、yCost flow assumptionImpairmentValue methodsTypesInternal controldefinitioncontentsProfessional termsCash equivalentReceivablesTrade receivablesNon-trade receivablesTrade discountsCash discountsGross methodNet methodUncollectible accounts receivableDirect write-off methodThe allowance methodThe perc
10、entage-of-sales approachThe percentage-of-receivables approachThe aging schedulePeriodic inventory systemPerpetual inventory systemThe specific identifiation methodThe FIFOThe LIFOWeighted averageMoving weighted averageImpairmentThe historical costThe lower of cost or market methodTrading securities
11、Securities held to maturitySecurities available for saleInternal controlControl EnvironmentRisk AssessmentControl activitiesCommunicationMonitoring activitiesChapter fiveLong-termassetsFixed assets (PPE)Long-term investmentIntangible assetsvaluationDepreciationImpairmentdipositionInvestments in equi
12、ty securities Investment in debt securitiesCharacteristics valuationamortizationNon-monetary transactionsimilardissimilarProfessional termsPPEDepreciationA lump-sum purchaseCapital expendituresRevenue expendituresThe salvage valueActivity methodStraight-line methodDecreasing charge methodSum-of-the-
13、years digits methodDeclining-balance methodEquity investmentDebt investmentCost methodEquity methodThe consolidationSignificant influenceIntangible assetsFranchisesGoodwillNon-monetary transactionChapter 6Current liabilityLong-term liabilityPayableDeferral Current maturitiesBonds payableContingencie
14、sProfessional termsUnearned revenueEstimated liabilityDiscountPremiumEffective interest methodcontingencyChapter 7Sole proprietorshipPartnershipCorporationOwners equityTreasure stockProfessional termsSole proprietorshipPartnershipGeneral partnershipLimited partnershipLimited liability partnershipCor
15、porationContributed capitalRetained earningsTreasury stockThe cost methodThe par value methodCommon stockPreferred stockPreemptive rightChapter 8Cost accountingManagerial accountingAuditingdefinitionclassificationAudit opinionProfessional termsCost accountingJob-order cost accountingProcess cost accountingManagement accountingAuditingOperational auditCompliance auditFinancial statement auditStandard unqualified audit reportQualified audit reportAdverse opinionDisclaimer of opinion
