課文及閱讀材料
l． Accounting：An Information System會計：一個信息係統
Generally Accepted Accounting Principles公認會計原則
2． Two Basic Financial Statements兩種基本財務報錶
Organizations Concerned with the Formulation of Accounting PrinciPles與製定會計原則有關的機構
3． A Balance Sheet資産負債錶
Fields of Accounting Activity會計活動的領域
4． The Classification of Assets and Liabilities資産和負債的分類
Working Capital，Current Ratio and Quick Ratio營運資本、流動比率與速動比率
5． The Owners’ Equity Section of the Balance Sheet資産負債錶的業主權益部分
The Statement of Owners’ Equity業主權益錶
6． An Income Statement收益錶
Gross Profit on Sales銷貨毛利
7． Ledger Accounts分類帳戶
The Forms of Accounts帳戶的格式
8．Journals日記帳
Steps in the Accounting Cycle會計循環中的各個步驟
9． An Illustration實例
steps in a Merchandise Transaction商品交易中的各個步驟
10． Adjusting Procedures調整程序
Acornal Basis Accounting and Cash Basis Accounting權責發生製
會計與收付實現製會計
11． A Worksheet工作底錶
The Trial Balance試算錶
12． Closing Procedures結帳程序
Automated Data Processing自動化數據處理
13． Cash Control現金控製
The Nature of Internal Control內部控製的性質
14．A Bank Reconciliation銀行往來調節錶
The Bank Statement銀行結單
15． The Voucher System應付憑單製
Internal Control in Other Areas其他領域內的內部控製
16． Losses from Uncollectible Accounts壞帳損失
Trade Receivables and Payables應收及應付商業帳款
17． Promissory Notes本票
dotes and Interest in Financial Statements票據和利息在財務
報錶中的列示
18． Inventory Measurement存貨計量
Estimating Inventories存貨估計
19． Long－term Assets長期資産
Intangible Assets無形資産
20． Depreeciation Methods摺舊方法
Control of Fixed Assets固定資産的控製
21． Payroll Accounting工薪會計
Payment to Employees雇員工薪的支付
22． Bonds Payable應付公司債
Current Liabilities流動負債
23． Partnership Accounting閤夥會計
Characteristics of a Partnership閤夥的特徵
24． Corporation Accounting：Capital Stock股份有限公司
會計：股本
Characteristics of Corporations股份有限公司的特徵
25． Corporation Accounting：Retained Earnings股份有限
公司會計：留存收益
Earnings Per Share每股收益額
26．The Statement of Changes in Financial Position
財務狀況變動錶
Analysis of Operating Performance經營業績的分析
27． The Statement of Cash Flows現金流動錶
Analysis of Financial Strength財務實力的分析
28． Accounting for Manufacturing Onerations製造業
會計
End－of－period Procedures for a Manufacturing Firm製造業企業
期終決算程序
29． Cost Accounting成本會計
Cost Accounting Systems and Financial Statements
成本會計係統與財務報錶
30． Job Order Costing分批成本計算
Variable，Fixed and Semivariable Costs變動、固定、與半變動
成本
31． Process Costins分步成本計算
Cost Allocations for Joint Products and By－products
聯産品和副産品的成本攤配
32． Standard Costs標準成本
Relevant Costs for Decision Making決策的相關成本
33． Cosr- Volume－Profit Analysis 本-量-利分析
Budget PreParation預算編製
34．Responsibility Accounting責任會計
Capital Budgeting資本預算
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