Design， Internal Controls for Receivables
Allowance Method of Accounting for Bad Debts
Writing off a Bad Debt
Bad Debt Recoveries
Estimating the Amount of Bad Debt Expense
Direct Write—Off Method of Accounting for Bad Debts
Credit Card Sales
4.7 Promissory Notes
Recording Receipt and Collection， of a Note
Dishonored Notes Receivable
Discounting Notes Receivable
Recording the Discounting of Notes Receivable
Contingent Liability and the Full Disclosure Principle
4.8 Converting Receivable into Cash
Selting Accounts Receivable
Pledging Accounts Receivable
4.9 Using the Information—Accounts Receivable Turnover
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
5 Inventories and Cost of Goods Sold
5.1 Cost to Be Included in Inventories
What Is Inventory
Who Owns the Inventory
5.2 Inventory Systems
5.3 Purchase，Discount，Return & Allowance
Merchandise Purchases—Perpetual Inventory System
Purchase Retums and Allowances
Trade Discounts
Purchase Discounts
5.4 Inventory Cost Flow Assumptions
Periodic Inventory System
Perpetual Inventory System
Consistency in the Application of Inventory Valuation Procedures
5.5 Revenue from Sales and Cost of Goods Sold—Perpetual Inventory System
Sales Retums and Allowances
Sales Discounts
Shrinkage
5.6 Inventory Errors
5.7 Valuation Using Lower of Cost or Market （LCM） Method
5.8 Inventory Estimation Method
5.9 Disclose Information of Inventory in Financial Statements
5.10 Analysis the Information—Merchandise Turnover
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
……
6 Long—Term Assets： Investments， Fixed Assets， Natural Resources and Intangible Assets
7 Current and Long—Term Liabilities
8 Owner's Equity
9 Statement of Cash Flows
Appendix 1：Balance Sheet
Appendix 2：Profit and Loss Account
Appendix 3：Future Value of $ 1
Appendix 4：Present Value of $ 1
Appendix 5：Present Value of Annuity of $ 1
Appendix 6：Future Value of Annuity of $ 1
Appendix 7：Solution of Exercises and Problems

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