Chapter 1 General Introduction to Accounting
1.1 Definition of Accounting
1.2 Accounting Entity
1.3 Functions and Targets of Accounting
1.4 Postulates and Bases of Accounting
Chapter 2 Accounting Equations and Debit-credit Bookkeeping
2.1 Accounting Elements
2.2 Accounting Equations
2.3 Accounting Titles and Accounts
2.4 Debit-credit Bookkeeping
2.5 Trial Balance
Chapter 3 Accounting Vouchers and Accounting Books
3.1 Accounting Vouchers
3.2 Accounting Books
Chapter 4 Accounting Cycle and Bookkeeping Procedures
4.1 Accounting Cycle
4.2 Bookkeeping Procedures
Chapter 5 Accounting Practice and llustration
5.1 Accounting for Financing
5.2 Accounting for Supplying
5.3 Accounting for Manufacturing
5.4 Accounting for Selling
5.5 Accounting for Financial Results
Chapter 6 Financial Statements
6.1 Balance Sheet
6.2 Income Statement
6.3 Cash Flow Statement
Chapter 7 Properties Checking
7.1 Physical Assets Checking
7.2 Cash Checking
7.3 Cash in Bank Checking
7.4 Current Accounts Checkingc
References
Appendix Ⅰ Translations
Appendix Ⅱ Keys
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