Accounting for Decision Making

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Table of Contents
Chapter 1 What is accounting?
Learning objectives
Chapter-opening case
Chapter preview
Main part
1.1 The definition and goals of accounting
1.1.1 The definition and characteristics of accounting
1.1.2 Accounting objects and goals
1.2 Functions and methods of accounting
1.2.1 Accounting functions
1.2.2 Accounting method
1.3 Basic assumptions and basis of accounting
1.3.1 Basic accounting assumptions
1.3.2 Basis of accounting
1.4 Accounting information users and their quality requirements
1.4.1 Accounting information users
1.4.2 Accounting information quality requirements
Chapter 2 How does economic business reflect?
Learning objectives
Chapter-opening case
Chapter preview
Main part
2.1 Where does the money come from and where does it go: static accounting elements
2.1.1 What the business owns: assets
2.1.2 Debts owed to others: liabilities
2.1.3 My family property: owner's equity
2.2 What is the business situation of the company: dynamic accounting elements
2.2.1 Business activities can bring resources: revenue
2.2.2 Operating activities will consume resources: expenses
2.2.3 What is the operating result: profit
2.3 One "basket" for one business: accounting titles and accounts
2.3.1 Accounting title
2.3.2 Accounting account
Chapter 3 How should the account be recorded?
Learning objectives
Chapter-opening case
Chapter preview
Main part
3.1 Bookkeeping has rules: double-entry bookkeeping
3.1.1 Single-entry bookkeeping and double-entry bookkeeping
3.1.2 Debit and credit bookkeeping method
3.1.3 Accounting practice for business activities
3.2 Bookkeeping has a basis: accounting documents
3.2.1 Source documents
3.2.2 Recording vouchers
3.3 Bookkeeping has methods: accounting processing
3.3.1 The composition and types of accounting books
3.3.2 Setting and registration of accounting books
3.3.3 Reconciliation and closing account
3.3.4 Choose a suitable accounting processing procedure
Formula toolkit
Chapter 4 How to prepare the reports?
Learning objectives
Chapter-opening case
Chapter preview
Main part
4.1 Preparatory work before preparation of accounting statements
4.1.1 Property checking
4.1.2 Other preparations
4.2 Analysis of the balance sheet structure
4.2.1 The content and function of the balance sheet
4.2.2 Structural characteristics of the balance sheet
4.2.3 The preparation method of the balance sheet
4.3 Analysis of income statement structure
4.3.1 The content and function of the income statement
4.3.2 Structural features of the income statement
4.3.3 How to prepare the income statement
4.4 Analysis of cash flow statement structure
4.4.1 The content and function of the cash flow statement
4.4.2 Structural characteristics of the cash flow statement
4.4.3 Preparation basis of cash flow statement
4.5 Analysis of the structure of the statement of changes in owner's equity
4.6 Notes to the financial statements
4.7 Cross-check relationship
4.7.1 Cross-check relationship between accounting subjects
4.7.2 Cross-check relationship between accounting statements in the same period
4.7.3 Cross-check relationship between the current financial statements and prior accounting statements
4.7.4 Cross-check relationship between the main table and the attached tables of financial statements
Chapter 5 How to use the reports?
Learning objectives
Chapter-opening case
Chapter preview
Main part
5.1 Procedures and methods of statements analysis
5.1.1 Statements analysis procedures
5.1.2 Common methods of statements analysis
5.1.3 Analysis from the perspective of report users
5.2 Specific case analysis
Accounting for Decision Making