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PREFACE
CHAPTER 1 THE PRINCIPLES OF ACCOUNTING
1.1 Basic Introduction of Accounting
1.2 The Main Types of Accounting
1.3 Accounting Basic Assumptions
1.4 Accounting Principle and Characteristic
1.5 Remember and Understand Special Term Points
1.6 Reading Material
CHAPTER 2 ACCOUNTING ELEMENTS AND EQUATION
2.1 Introduction of Accounting Elements
2.2 The Relationship of Assets.Liabilities and Capital
2.3 Capital（Owner’S equity）Increase or Decrease
2.4 Accounting Equation
2.5 Remember and Understand Special Term Points
2.6 Referenee Solutions for Practices
2.7 Reading Material
CHAPTER 3 DOUBLE—ENTRY BOOKKEEPING
3.1 Application of Double—entry Bookkeeping
3.2 Financial Accounting Cycle
3.3 Journal Entries and General Ledger
3.4 Remember and Understand Special Term Points
3.5 Refefence Solutions for Practices
3.6 Reading Material
CHAPTER 4 CASH AND ACCRUAL BASIS OF ACCOUNTING
4.1 Difrerent Measure Basis Introduction
4.2 Reconciliation Bank Statements
4.3 Control and Adjust Accounts
4.4 Depreciation for Fixed Assets
4.5 Adjustment under Accrual Basis
4.6 Remember and Understand Special Term Points
4.7 Reference Solutions for Practices
4.8 Reading Material
CHAPTER 5 CLOSING RECORDS AND PROCEDURES
5.1 Introduction of Records Procedure
5.2 Disposal of Non—current Assets
5.3 Valuation of Inventory
5.4 Bad Debts and Doubtful Debts Reserve
5.5 Remember and Understand Special Term Points
5.6 Reference Solutions for Practices
5.7 Reading Material
CHAPTER 6 THE BASIS FINANCIAL STATEMENTS
6.1 Introduction of Income Statement
6.2 The Format of the Income Statement
6.3 Statement of Financial Position
6.4 Published Income Statement and Balance Sheet
6.5 Remember and Understand Special Term Points
6.6 Reference Solutions for Practices
6.7 Reading material
CHAPTER 7 THE CASH FLOW STATEMENT
7.1 Introduction Cash and Profit
7.2 Cash Flow Statement
7.3 Cash Flow Forecasts
7.4 Remember and Understand Special Term Points
7.5 Reference Solutions for Practices
7.6 Reading Material
CHAPTER 8 ANALYSIS OF FINANCIAL STATEMENTS
8.1 Introduction of Data for Analysis
8.2 Information for Analysis
8.3 The Steps of Data Analysis
8.4 Finance Ratio Analysis
8.5 Remember and Understand Special Term Points
8.6 Referenee Solutions for practices
8.7 Reading Material
CHAPTER 9 REVIEW OF THE TEXTBoOK
9.1 Summary for Chapters
9.2 Revision First Question
9.3 Reference Solution for First Question
9.4 Revision Second Question
9.5 Reference Answer to Second Question
9.6 Reading Material
APPENDIX 1
REFERENCE VERSIoNS FoR READING MATERIALS
APPENDIX 2
REFERENCE VERSIoN FoR ACCoUNTING VoCABULARY
APPENDIX 3
REFERENCE VERSIoN WEBSIDE ADDRESSES
