Accounting Table of Contents Registration and Documentation Introduction – Different Types of Business Entities Process Documentation in Bookkeeping Definition of Drawers Registration in Ledger Accounts – Accounting Ledger Accounts Format Guide – Accounting The Bookkeeping Journal format Expenditures Ledger Accounts Sales Ledger Accounts The Process of Accounting Treatment for Raw Materials Inventory The Five Main Groups of Ledger Accounts Asset Ledger Accounts Debt Ledger Accounts Salary Ledger Account Accounting Treatments for Different Kinds of Inventory Understanding Cost of Sales Financial Investments in a Company by its Owners Preparation of the Financial Statements Treatment for the Balance in Ledger Accounts 记账和算账（簿记） 前言-不同的商业实体类型 抽屉的会计定义中的单据流程 分类账户中的记录 – 记账 分类帐户格式指南-记帐 日记账的账簿格式 五个主要的分类帐户类别 支出分类账户 销售分类账户 原材料存货的账户处理过程 资产分类账户 债款分类账户 工资分类账户 不同库存种类的账户处理 理解销售成本 编制财务报表的准备 财务报表的编制工作 分类帐户余额的处理 The Financial Statements Income Statement is Profit and Loss Statement Balance Sheet Format – Listing Transactions-Combined Examples Withdrawal of Money The Connection between the Balance Sheet and the Profit and Loss Statement Depreciation How to Prepare a Cash Flow Statement The Effect of Accounts Receivable and accounts Payable on Cash Flow The Effect of Depreciation Expenditures on Cash Flow What is Equity and Statement of Change in Equity Financial Statements Adjusted for Inflation Different Periods for Financial Statements Balance Sheet – Definition and Detailed Example Balance Sheet Format for New Business Current and Non Current Assets – Explanation Analysis of Financial Statements Understanding Balance Sheet Ratios Profit and Loss Statement Ratios Financial Ratios – Meaning and Formulas Financial Statement Analysis – An Introduction Fundamental Concepts in Accounting Customers Distribution of Profits Equity Financial Statements Inflation Invoice Journal Legal Entity Loss Financial Statements Production Profit Receipt Reference Revenue Share Issue Statement Suppliers Wear and Tear Double-entry Bookkeeping Accounts Payable Adjusted Financial Statements Bankruptcy Bookkeeping Capital Raising Company Credit Registration and Documentation Accounting Registration and Documentation
