会计英语

Lecture 1 Introduction to Financial Accounting （FinancialStatements）

1.1 Financial Accounting

1.2 GAAP

1.3 Financial Statement

1.3.1 Income Statement

1.3.2 Statement of Retained Earnings

1.3.3 Balance Sheet （Statement of FinancialPosition）

1.3.4 Statement of Owners Equity

1.3.5 Cash Flow Statement

Lecture 2 Accounting Cycle

2.1 Analyze Transactions from Source Document

2.l.1 Source Document

2.1.2 Account

2.2 Record in Journals

2.3 Post to General Ledger

2.4 The Trial Balance

2.5 Adjust the General Ledger Accounts

2.5.1 Accrual Basis of Accounting

2.5.2 Adjusting Entries

2.6 Preparing Financial Statements

2.7 Preparing Closing Entries

2.8 Preparing a Post-Closing Trial Balance

Lecture 3 Accounting for Current Assets

3.1 Cash

3.1.1 Internal Control over CashReceipts

3.1.2 Internal Control over CashDisbursements

3.1.3 Petty Cash Fund

3.1.4 Reconciling the Bank Account

3.2 Accounting for Receivables

3.3 Inventory

Lecture 4 Accounting for Long-Term Assets

4.1 Plant Assets

4.1.1 Cost of Plant Assets

4.1.2 Depreciation

4.2 Long-Term Investments

4.2.1 Accounting for Debt Investments

4.2.2 Accounting for StockInvestments

4.3 Intangible Assets

Lecture 5 Accounting for Liabilities

5.1 Current Liabilities

5.1.1 Notes Payable

5.1.2 Payroll and Payroll TaxesPayable

5.1.3 Unearned Revenues

5.1.4 Current Maturities of Long-TermDebt

5.2 Long-Term Liabilities

5.2.1 Bonds

5.2.2 Types of Bonds

5.2.3 Issuing Bonds at Face Value

5.2.4 Issuing Bonds at a Discount orPremium

5.2.5 Effective-Interest Method of BondAmortization

5.2.6 Straight-Line Amortization

Lecture 6 Accounting for Equity

6.1 The Corporate Form of Organization

6.2 Ownership Rights of Stockholders

6.3 Corporate Capital

6.3.1 Accounting for Common StockIssues

6.3.2 Dividends

6.3.3 Retained Earnings

Lecture 7 Financial Statement Analysis

7.1 Tools of Financial Statement Analysis

7.2 Ratio Analysis

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