Chapter 1 Introduction to Accounting Section Ⅰ 1.1 Definition of Accounting 1.2 The Importance of Accounting Information Section Ⅱ Reading Material The Development of Accounting Chapter 2 Accounting Assumptions and Principles Section Ⅰ 2.1 Accounting Assumptions 2.2 Accounting Principles Section Ⅱ Reading Material GAAP and SAP Accrual Principle and Conservatism Principle Chapter 3 Accounting Elements Section Ⅰ 3.1 Assets， Liabilities and Owners Equity 3.2 Revenue， Expense and Net Earning Section Ⅱ Reading Material Marketable Securities， Inventory and Fixed Assets Chapter 4 Accounts Section Ⅰ 4.1 Definition of Accounts 4.2 Account Types Section Ⅱ Reading Material Chart of Accounts（會(huì)計(jì)科目表，賬戶一覽表） Subaccount （子賬戶） Chapter 5 Debit-credit Bookkeeping Section Ⅰ 5.1 Debit-credit Bookkeeping 5.2 The Rules of Debit and Credit Section Ⅱ Reading Material Microcomputer Accounting Systems Chapter 6 Business Transactions and Accounting Equation Section Ⅰ 6.1 Business Transactions 6.2 Accounting Equation Section Ⅱ Reading Material Forms of Business Organization Chapter 7 Accounting Documents Section Ⅰ 7.1 Source Documents 7.2 Vouchers Section Ⅱ Reading Material The Trial Balance Chapter 8 Account Books Section Ⅰ 8.1 Journal 8.2 Ledger Section Ⅱ Reading Material Posting （過(guò)賬） Chapter 9 Accounting Cycle Section Ⅰ 9. 1 Definition of the Accounting Cycle 9. 2 Procedures of the Accounting Cycle Section Ⅱ Reading Material Identification and Recording of Transactions and Other Events Chapter 10 Basic Financial Statements Section Ⅰ 10. 1 The Balance Sheet 10. 2 The Income Statement Section Ⅱ Reading Material Objectives of Financial Statements Chapter 11 Financial Statement Analysis Section Ⅰ 11.1 Ratio Analysis 11.2 The DuPont System Section Ⅱ Reading Material A General Perspective on Financial Statement Analysis Appendix Chapter 12 The Accounting Laws 12. 1 Accounting Law of the Peoples Republic of China 12.2 The Peoples Republic of China Accounting Standard for Business Enterprises： Basic Standard Chapter 13 Management Accounting Section Ⅰ 13. 1 Introduction to Management Accounting 13.2 Differences Between Financial and Management Accounting Section Ⅱ Reading Material Use Management Tools to Make Good Decisions Chapter 14 Auditing Section Ⅰ 14. 1 Introduction to Auditing 14. 2 The Processes of Auditing Section Ⅱ Reading Material Audit Evidence Chapter 15 Tax Accounting Section Ⅰ 15. 1 Tax on Foreign Companies and individuals 15.2 Tax Administration Section Ⅱ Reading Material Taxes References
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