Chapter 1 Introduction 1.1 Acdounting as information system 1.2 Profssion of Accounting 1.3 The Accounting Entity Assumption 1.4 The Historical Cost Principle 1.5 Assets,Liabilities, and Ownet's Equity 1.6 Financial Statements 本章知識(shí)點(diǎn) Reading Material Choose the Best Answer EXERCISES Chapter 2 Analyzing transactions 2.1 Usefulness of an Account 2.2 Characteristics of an Account 2.3 Analyzing and Summarizing Transaction in Accounts 2.4 Lllustration of Analyzing and Summarizing Transactions 2.5 Trial Balanec 2.6 Discover of Errors 本章知識(shí)點(diǎn) Reading Material Choose the Best Answer EXERCISES Chapter 3 The Adjusting process 3.1 The Matching Concept 3.2 Nature of the Adjusting Process 3.3 Adjusting Entries 本章知識(shí)點(diǎn) Reading Material Choose the Best Answer EXERCISES Chapter 4 Accounting Cycle …… Chapter 5 Accounting for Merchandising Businesses Chapter 6 Accounting for cash Chapter 7 Receivables Chapter 8 Inventories Chapter 9 Plant Assets and Intangible Assets