美国加州教材 Accounting - First Year Course, Interactive Student Edition.pdf

interactivestudenteditionTABLE OF CONTENTSChapter 1 You and the World of Accounting 4 Thinking About a Career:National Geographic Society Section 1 Exploring Careers 6 Assessment 12 Section 2 Accounting Careers:The Possibilities Are Endless!13 Assessment 16 Accounting Careers in Focus 17 Chapter Summary 18 Chapter Review and Activities 20 Chapter Problems 21 Winning Competitive Events 23 Real-World Applications and Connections 24Chapter 2 The World of Business and Accounting 26 Becoming an Entrepreneur:Aveda Corporation Section 1 Exploring the World of Business 28 Assessment 32 Section 2 Accounting:The Universal Language of Business 33 Assessment 36 Accounting Careers in Focus 37 Chapter Summary 38 Chapter Review and Activities 40 Chapter Problems 41 Winning Competitive Events 43 Real-World Applications and Connections 44Unit 1 Introduction to Accounting 2viii-xxvii-FM-868829.indd viii-xxvii-FM-868829.indd vii9/20/05 2:37:53 PM9/20/05 2:37:53 PMTABLE OF CONTENTSChapter 3 Business Transactions and the Accounting Equation 48 Investing Capital:HARPO Productions,Inc.Section 1 Property and Financial Claims 50 Assessment 53 Section 2 Transactions That Affect Owners Investment,54 Cash,and Credit Assessment 59 Section 3 Transactions That Affect Revenue,Expense,and 60 Withdrawals by the Owner Assessment 63 Chapter Summary 64 Chapter Review and Activities 66 Computerized Accounting 67 Chapter Problems 68 Winning Competitive Events 73 Real-World Applications and Connections 74Chapter 4 Transactions That Affect Assets,Liabilities,76 and Owners Capital Analyzing Business Transactions:Panda Restaurant Group Section 1 Accounts and the Double-Entry Accounting System 78 Assessment 82 Section 2 Applying the Rules of Debit and Credit 83 Assessment 88 Accounting Careers in Focus 89 Chapter Summary 90 Chapter Review and Activities 92 Computerized Accounting 93 Chapter Problems 94 Winning Competitive Events 99 Real-World Applications and Connections 100Unit 2 The Basic Accounting Cycle 46viiii-xxvii-FM-868829.indd viiii-xxvii-FM-868829.indd viii9/20/05 2:37:55 PM9/20/05 2:37:55 PMTABLE OF CONTENTSChapter 5 Transactions That Affect Revenue,Expenses,and 102 Withdrawals Analyzing Revenue and Expenses:Southwest Airlines Section 1 Relationship of Revenue,Expenses,104 and Withdrawals to Owners Equity Assessment 110 Section 2 Applying the Rules of Debit and Credit to Revenue,111 Expense,and Withdrawals Transactions Assessment 116 Accounting Careers in Focus 117 Chapter Summary 118 Chapter Review and Activities 120 Computerized Accounting 121 Chapter Problems 122 Winning Competitive Events 127 Real-World Applications and Connections 128Chapter 6 Recording Transactions in a General Journal 130 Recording Financial Information:Google Inc.Section 1 The Accounting Cycle 132 Assessment 135 Section 2 Recording Transactions in the General Journal 136 Assessment 149 Chapter Summary 150 Chapter Review and Activities 152 Computerized Accounting 153 Chapter Problems 154 Winning Competitive Events 159 Real-World Applications and Connections 160ixi-xxvii-FM-868829.indd ixi-xxvii-FM-868829.indd ix4/6/06 5:23:54 PM4/6/06 5:23:54 PMTABLE OF CONTENTSChapter 7 Posting Journal Entries to General Ledger Accounts 162 Accounts and the General Ledger:Los Angeles Angels of Anaheim Section 1 The General Ledger 164 Assessment 167 Section 2 The Posting Process 168 Assessment 175 Accounting Careers in Focus 176 Section 3 Preparing a Trial Balance 177 Assessment 181 Chapter Summary 182 Chapter Review and Activities 184 Computerized Accounting 185 Chapter Problems 186 Winning Competitive Events 189 Real-World Applications and Connections 190 Mini Practice Set 1 C Web Sites 192 Setting Up Accounting Records for a Sole ProprietorshipChapter 8 The Six-Column Work Sheet 194 Summarizing Results:American Express Company Section 1 Preparing the Work Sheet 196 Assessment 200 Section 2 Completing the Work Sheet 201 Assessment 207 Chapter Summary 208 Chapter Review and Activities 210 Computerized Accounting 211 Chapter Problems 212 Winning Competitive Events 215 Real-World Applications and Connections 216WE B S ITE SCann.coyomLos Angeles Angels of Anaheimxi-xxvii-FM-868829.indd xi-xxvii-FM-868829.indd x4/6/06 5:23:57 PM4/6/06 5:23:57 PMTABLE OF CONTENTSChapter 9 Financial Statements for a Sole Proprietorship 218 Preparing Financial Statements:Tapato Hot Sauce Company Section 1 The Income Statement 220 Assessment 224 Section 2 The Statement of Changes in Owners Equity 225 Assessment 229 Accounting Careers in Focus 230 Section 3 The Balance Sheet and the Statement of 231 Cash Flows Assessment 237 Chapter Summary 238 Chapter Review and Activities 240 Computerized Accounting 241 Chapter Problems 242 Winning Competitive Events 245 Real-World Applications and Connections 246Chapter 10 Completing the Accounting Cycle 248 for a Sole Proprietorship Looking at Fiscal Year-End Activities:Radio Flyer Section 1 Preparing Closing Entries 250 Assessment 259 Section 2 Posting Closing Entries