Part One Fundamental Accounting Chapter1 An Introduction to Accounting 1.1 The Nature of Accounting 1.2 The History and Development of Accounting 1.3 Users of Accounting Information 1.4 Accounting Profession 1.5 The Accounting Standards Setting Bodies 1.6 Generally Accepted Accounting Principles Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter2 The Accounting Equation and the Account 2.1 Types of Business Organizations 2.2 The Accounting Equation 2.3 The Effects of Business Transactions on the Accounting Equation 2.4 The Account Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter3 Recording Business Transactions 3.1 Double－Entry Bookkeeping 3.2 Recording Business Transaction 3.3 Illustrative Problem 3.4 The Trial Balance Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter4 Basic Financial Statements 4.1 Financial Statements 4.2 The Balance Sheet 4.3 The Income Statement Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter5 The Measurement of Business Income 5.1 Business Income 5.2 Some Generally Accepted Accounting Principles 5.3 Adjustments to the Accounts 5.4 Adjusted Trial Balance 5.5 Preparing the Financial Statements from the Adjusted Trial Balance Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter6 Completing the Accounting Cycle（I） 6.1 The Accounting Cycle 6.2 Preparation of the Work Sheet 6.3 Uses of the Work Sheet 6.4 Closing the Accounts Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter7 Completing the Accounting Cycle（II） 7.1 The Operation Cycle for a Merchandising Business 7.2 Accounting Record of the Operating Cycle 7.3 The Accounting Cycle for a Merchandising Business Summary of Learning Objectives Accounting Vocabulary Notes to the ext Reading Material Assignment Material Chapter8 Ledgers and Journals 8.1 Ledgers 8.2 Journals 8.3 Special Journals Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Materials Assignment Material Part Two Financial Accounting Chapter9 Cash and Internal Control 9.1 Definition of Internal Control 9.2 Basic Principle and Policies 9.3 Internal Cash Control 9.4 Internal Control over Merchandise Transactions 9.5 The Bank Account：a Control Device Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Materials Assignment Material Chapter10 Accounts Receivable and Notes Receivable 10.1 Accounts Receivable and Notes Receivable 10.2 Accounting for Notes Receivable 10.3 Uncollectible Accounts Expenses 10.4 The Two Methods of Accounting for Bad Debts Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter11 Accounting for Inventory 11.1 The Basic Concept of Inventory Accounting 11.2 Inventory Accounting System 11.3 Calculating the Cost of Inventory 11.4 Valuation of Inventory at Other than Cost 11.5 Estimating Inventory Cost Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter12 Non－current Assets and Intangible Assets 12.1 Non－current Assets 12.2 Depreciation Methods 12.3 Disposal of Fixed Assets 12.4 Intangible Assets 12.5 Amortization of Intangible Assets Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter13 Current Liabilities and Payroll Accounting 13.1 Current Liabilities 13.2 Accounts Payable 13.3 Notes Payable 13.4 Payroll Accounting 13.5 Internal Control Over Payroll Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter14 Non－current Liabilities 14.1 Non－current Liabilities 14.2 Types of Bonds 14.3 Accounting for Issuing Bonds 14.4 Adjusting Entries for Interesting Expenses 14.5 Accouting for Redeeming Bonds 14.6 Convertible Bonds Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter15 Shareholders’Equity 15.1 The Characteristics of a Corporation 15.2 Share Capital 15.3 Shareholders’Equity 15.4 Issuing Stock 15.5 Accounting for Dividends 15.6 Accounting for Income Taxes 15.7 Retained Earnings Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Part Three Analysis of Accounting Information Chapter16 Preparing and Using the Financial Statements 16.1 Introduction to Financial Statements 16.2 The Balance Sheet 16.3 The Income Statement 16.4 The Cash Flow Statement Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter17 Financial Statement Analysis 17.1 An Introduction of Financial Statement Analysis 17.2 Percentage Analysis 17.3 Ratio Analysis Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Appendix Appendix I：How to Read Original English Textbook of Accounting？ Appendix II：Reference Versions for Reading Materials Appendix III：Answers to Assignment Material Appendix IV：Recommended Websites of Accounting Appendix V：A List of Reference Book
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