Unit One Introduction to Accounting
1.1 Definition of Accounting
1.2 Users and Classifications of Accounting
1.3 Accounting Assumptions and Principles
1.4 Accounting Elements & Accounting Equation
1.5 Recording Business Transactions：Double-Entry System
Exercises
Unit Two Forms of Business Ownership
2.1 Sole Propietorships
2.2 Partnerships
2.3 Corporations
2.4 Sole Proprietorship and Partnership Accounting
2.5 Accounting for Stock Transactions and Dividends
Exercises
Unit Three Financial Statements
3.1 Definition
3.2 Purpose of Financial Statements by Business Entities
3.3 Balance Sheet
3.4 Income Statement
3.5 Retained Earnings Statement
3.6 Cash Flow Statement
3.7 Relationship of Financial Statements
Exercises
Unit Four Accounting Cycle
4.1 Journals & Ledgers
4.2 Trial Balance
4.3 Adjusting Entries
4.4 Closing Entries
4.5 Adjusted Trial Balance
Exercises
Unit Five Current Assets
5.1 Cash and Cash Equivalents
5.2 Accounts Receivable
5.3 Inventory
Exercises
Unit Six Non-Current Assets
6.1 Long-term Investment
6.2 Fixed Assets
6.3 Intangible Assets
Exercises
Unit Seven Current Liabilities
7.1 Conceptual Overview of Liabilities
7.2 Definition and Classification of Current Liabilities
7.3 Accounting for Determinable Current Liabilities
7.4 Accounting for Current Liabilities Dependant on Operating Results
7.5 Accounting for Contingent Liabilities
Exercises
Unit Eight Non-Current Liabilities
8.1 Definition of Non-Current Liabilities
8.2 Time Value of Money
8.3 Bonds Payable
Exercises
Unit Nine Owners' Equity
9.1 Shareholders' Rights and Privileges
9.2 Accounting for Stock Issues
9.3 Treasury Stock
9.4 Retained Earnings
Exercises
Unit Ten Financial Statement Analysis
10.1 Horizontal Analysis
10.2 Vertical Analysis
10.3 Ration Analysis
Exercises
Solution of Exercises
Appendix Causes of International Differences
REFERENCES
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