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Lecture 1 Introduction to Financial Accounting(Financial Statements)1

1.1 Financial Accounting1

1.2 GAAP1

1.3 Financial Statement1

1.3.1 Income Statement2

1.3.2 Statement of Retained Earnings2

1.3.3 Balance Sheet(Statement of Financial Position)2

1.3.4 Statement of Owner's Equity2

1.3.5 Cash Flow Statement3

Lecture 2 Accounting Cycle6

2.1 Analyze Transactions from Source Document6

2.1.1 Source Document6

2.1.2 Account6

2.2 Record in Journals7

2.3 Post to General Ledger7

2.4 The Trial Balance8

2.5 Adjust the General Ledger Accounts8

2.5.1 Accrual Basis of Accounting8

2.5.2 Adjusting Entries8

2.6 Preparing Financial Statements9

2.7 Preparing Closing Entries10

2.8 Preparing a Post-Closing Trial Balance10

Lecture 3 Accounting for Current Assets13

3.1 Cash13

3.1.1 Internal Control over Cash Receipts13

3.1.2 Internal Control over Cash Disbursements13

3.1.3 Petty Cash Fund14

3.1.4 Reconciling the Bank Account14

3.2 Accounting for Receivables14

3.3 Inventory15

Lecture 4 Accounting for Long-Term Assets18

4.1 Plant Assets18

4.1.1 Cost of Plant Assets18

4.1.2 Depreciation18

4.2 Long-Term Investments19

4.2.1 Accounting for Debt Investments20

4.2.2 Accounting for Stock Investments20

4.3 Intangible Assets21

Lecture 5 Accounting for Liabilities24

5.1 Current Liabilities24

5.1.1 Notes Payable24

5.1.2 Payroll and Payroll Taxes Payable24

5.1.3 Unearned Revenues24

5.1.4 Current Maturities of Long-Term Debt25

5.2 Long-Term Liabilities25

5.2.1 Bonds25

5.2.2 Types of Bonds25

5.2.3 Issuing Bonds at Face Value25

5.2.4 Issuing Bonds at a Discount or Premium26

5.2.5 Effective-Interest Method of Bond Amortization26

5.2.6 Straight-Line Amortization26

Lecture 6 Accounting for Equity29

6.1 The Corporate Form of Organization29

6.2 Ownership Rights of Stockholders29

6.3 Corporate Capital30

6.3.1 Accounting for Common Stock Issues30

6.3.2 Dividends30

6.3.3 Retained Earnings31

Lecture 7 Financial Statement Analysis33

7.1 Tools of Financial Statement Analysis33

7.2 Ratio Analysis34

7.2.1 Liquidity Ratios34

7.2.2 Profitability Ratios34

7.2.3 Solvency Ratios35

Lecture 8 Introduction to Managerial Accounting38

8.1 Comparison of Financial and Managerial Accounting38

8.2 Cost Terms,Concepts,and Classifications39

8.2.1 Cost Classifications for Preparing External Financial Statements39

8.2.2 Cost Classifications for Describing Cost Behaviour39

8.2.3 Cost Classifications for Assigning Costs39

8.2.4 Cost Classifications for Decision-Making40

Lecture 9 Costing System45

9.1 Absorption Costing45

9.1.1 Job-Order Costing45

9.1.2 Process Costing46

9.2 Variable Costing46

9.3 Activity-Based Costing47

Lecture 10 Cost-Volume-Profit Analysis50

10.1 The Basics of Cost-Volume-Profit Analysis50

10.2 Break-Even Analysis and Target Profit Analysis50

10.2.1 Basic CVP Equations51

10.2.2 Break-Even Point51

10.2.3 Target Profit Analysis51

10.3 Margin of Safety51

10.4 Operating Leverage52

Lecture 11 Profit Planning55

11.1 The Basic Budgeting Framework55

11.2 Preparing the Master Budget55

11.3 Flexible Budget57

Lecture 12 Standard Costs and Balanced Scorecard61

12.1 Standard Costs61

12.1.1 Setting Standard Costs61

12.1.2 Variance Analysis and Management by Exception62

12.2 Balanced Scorecard62

12.2.1 Common Characteristics of Balanced Scorecard62

12.2.2 The Balanced Scorecard as a Motivation and Feedback Mechanism63

12.2.3 The Balanced Scorecard and Check for the Company's Strategy63

Lecture 13 Foundations of Financial Management66

13.1 Ten Principles that Form the Foundations of Financial Management66

13.2 Time Value of Money67

13.2.1 Future Value and Present Value of a Lump Sum67

13.2.2 Future Value and Present Value of Annuity and Perpetuity67

13.3 Risk and Return68

13.3.1 Riskiness of Cash Flows68

13.3.2 Expected Rate of Return69

13.3.3 Required Rate of Return69

Lecture 14 Capital Budgeting72

14.1 Payback Period Method72

14.2 Net Present Value Method72

14.3 Profitability Index Method73

14.4 Internal Rate of Return Method73

Lecture 15 Capital Structure75

15.1 Financial Market System75

15.1.1 Money Market and Capital Market75

15.1.2 Public Offering and Private Placement75

15.1.3 Primary Market and Secondary Market75

15.1.4 Organized Security Exchange and Over-the-Counter Market76

15.1.5 Bond and Stock76

15.2 Financial Leverage76

15.3 Cost of Capital77

15.3.1 Cost of Debt77

15.3.2 Cost of Preferred Stock77

15.3.3 Cost of Common Stock77

15.3.4 Weighted Average Cost of Capital78

Lecture 16 Dividend Policy80

16.1 Impact of Dividend Policy on Stock Price80

16.2 Practical Considerations in Dividend Policy Decisions80

16.3 Alternative Dividend Policies81

16.4 Dividend Payment Procedures81

Lecture 17 Working Capital Management83

17.1 Determining the Appropriate Level of Working Capital83

17.2 Cash Management Objectives and Decisions84

17.3 Marketable Securities84

17.4 Accounts Receivable and Inventory85

17.5 Short-Term Financing85

Lecture 18 Financial Statement Audit and Generally Accepted Auditing Standards88

18.1 Financial Statement Audit88

18.2 Generally Accepted Auditing Standards88

Lecture 19 Auditor's Reports92

19.1 Types of Auditor's Report92

19.2 The Auditor's Standard Report93

Lecture 20 Internal Control96

20.1 Definition of Internal Control96

20.2 Five Components of Internal Control97

课文译文100

1．财务会计入门（财务报表）100

1.1 财务会计100

1.2 一般公认会计原则100

1.3 财务报表101

1.3.1 利润表101

1.3.2 留存收益表101

1.3.3 资产负债表（财务状况表）101

1.3.4 所有者权益表101

1.3.5 现金流量表102

2．会计循环103

2.1 分析原始凭证记载的交易103

2.1.1 原始凭证103

2.1.2 账户103

2.2 登记日记账104

2.3 过账104

2.4 试算平衡表105

2.5 调整总分类账户105

2.5.1 权责发生制105

2.5.2 调整分录105

2.6 编制财务报表106

2.7 编制结账分录106

2.8 编制结账后试算平衡表106

3．流动资产的核算107

3.1 现金107

3.1.1 现金收入的内部控制107

3.1.2 现金支出的内部控制107

3.1.3 备用金108

3.1.4 银行往来调节表108

3.2 应收款项的核算108

3.3 存货108

4．长期资产的核算110

4.1 固定资产110

4.1.1 固定资产的成本110

4.1.2 折旧110

4.2 长期投资111

4.2.1 债务性投资的核算111

4.2.2 股票投资的核算112

4.3 无形资产112

5．负债的核算113

5.1 流动负债113

5.1.1 应付票据113

5.1.2 应付工资以及应付工薪税113

5.1.3 预收收入113

5.1.4 将于本年内到期的长期负债114

5.2 长期负债114

5.2.1 债券114

5.2.2 债券的类型114

5.2.3 以面值发行债券114

5.2.4 折价或溢价发行债券114

5.2.5 债券的实际利率摊销法115

5.2.6 债券的直线摊销法115

6．所有者权益的核算116

6.1 组织的公司形式116

6.2 股东的所有权116

6.3 公司资本116

6.3.1 普通股发行的会计核算117

6.3.2 股利117

6.3.3 留存收益117

7．财务报表分析118

7.1 财务报表分析方法118

7.2 比率分析118

7.2.1 流动性比率118

7.2.2 盈利能力比率119

7.2.3 偿债能力比率120

8．管理会计介绍121

8.1 财务会计和管理会计的比较121

8.2 成本的术语、概念和分类121

8.2.1 编制对外财务报表时的成本分类121

8.2.2 描述成本性态的成本分类122

8.2.3 分摊成本用的成本分类122

8.2.4 决策用的成本分类122

9．成本核算制度123

9.1 完全成本法123

9.1.1 分批法123

9.1.2 分步法123

9.2 变动成本法124

9.3 作业成本法124

10．本量利分析125

10.1 本量利分析的基础125

10.2 盈亏平衡分析和目标利润分析125

10.2.1 本量利分析的基本等式125

10.2.2 盈亏平衡点126

10.2.3 目标利润分析126

10.3 安全边际126

10.4 经营杠杆126

11．利润规划128

11.1 基本预算框架128

11.2 制定总预算128

11.3 弹性预算129

12．标准成本与平衡计分卡130

12.1 标准成本130

12.1.1 设定标准成本130

12.1.2 差异分析与例外管理130

12.2 平衡计分卡131

12.2.1 平衡计分卡的共性131

12.2.2 平衡计分卡作为激励与反馈机制131

12.2.3 平衡计分卡与公司战略分析131

13．财务管理基础132

13.1 财务管理基础的十条原则132

13.2 货币时间价值132

13.2.1 一次性付款的终值与现值133

13.2.2 年金与永续年金的终值与现值133

13.3 风险与收益134

13.3.1 现金流的风险134

13.3.2 期望收益率134

13.3.3 要求收益率134

14．资本预算135

14.1 回收期法135

14.2 净现值法135

14.3 盈利指数法136

14.4 内含报酬率法136

15．资本结构137

15.1 金融市场体系137

15.1.1 货币市场与资本市场137

15.1.2 公开发售与私募配售137

15.1.3 一级市场与二级市场137

15.1.4 有组织的证券交易所与场外交易市场137

15.1.5 债券与股票138

15.2 财务杠杆138

15.3 资本成本138

15.3.1 债务成本138

15.3.2 优先股成本139

15.3.3 普通股成本139

15.3.4 加权平均资本成本139

16．股利政策141

16.1 股利政策对股价的影响141

16.2 股利政策决策中的现实考虑141

16.3 可供选择的股利政策142

16.4 股利支付程序142

17．营运资本管理143

17.1 确定适当的营运资本水平143

17.2 现金管理的目标和决策143

17.3 可供出售的有价证券144

17.4 应收账款和存货144

17.5 短期融资145

18．财务报表审计与一般公认审计准则146

18.1 财务报表审计146

18.2 一般公认审计准则146

19．审计报告148

19.1 审计报告的类型148

19.2 标准审计报告148

20．内部控制150

20.1 内部控制的定义150

20.2 内部控制五要素150

Key to Exercises152

References165