Part One Fundamental Accounting Chapter I 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 Financial Accounting and Managerial Accounting 1.5.1 Managerial accounting 1.5.2 Financial accounting 1.5.3 Managerial accounting versus financialaccounting 1.6 Ethics and Accounting 1.6.1 Ethics in Business 1.6.2 Ethics in Your Future Career Stunmary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter 2 The Accounting Equation and theAccount 2.1 Types of Business Organizations 2.2 The Accounting Equation 2.3 The Effects of Business Transactions on the AccountingEquation .. 2.4 The Account 2.4.1 The TAccount 2.4.2 Management's Use of Accounts 2.4.3 The Ledger 2.4.4 Types of Commonly Used Accounts 2.4.5 Titles of Accounts Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter 3 Recording Business Transactions 3.1 Double-Entry Bookkeeping 3.2 Recording Business Transaction 3.2.1 Recording Transactions in Journals 3.2.2 Posting from the Journal to the Ledger 3.3 Illustrative Problem 3.4 The Trial Balance Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter 4 Basic Financial Statements 4.1 Financial Statements 4.1.1 The Balance Sheet 4.1.2 The Income Statement 4.1.3 The Statement of Owner's Equity 4.1.4 The Statement of Changes in Financial Position 4.1.5 Relationship of the Financial Statements 4.2 The Balance Sheet 4.2.1 Classification of Assets and Liabilities 4.2.2 Formats of Balance Sheet 4.2.3 Current Ratio and Debt Ratio 4.3 The Income Statement 4.3.1 Formats of Income Statement 4.3.2 Gross Margin Percentage and Inventory Turnover Summary of Learning Objectives Accounting Vocabulary Notes to the Text …… Chapter 5 The Measurement of Business lncome Chapter 6 Completing the Accounting Cycle(Ⅰ) Chapter 7 Completing the Accounting Cycle(Ⅱ) Chapter 8 Ledgers and Journals Part Two Financial Accounting Chapter 9 Cash and Internal Control Chapter 10 Accounts Receivable and Notes Receivable Chapter 11 Accounting for Inventory Chapter 12 Non-current Assets and Intangible Assets Chapter 13 Current Liabilities and Payroll Accounting Chapter 14 Non-current Liabilities Chapter 15 Shareholder's Equity Part Three Analysis of Accounting Information Chapter 16 Preparing and Using the Financial Statements Chapter 17 Financial Statement Analysis Appendix Appendix Ⅰ: How to Read Original English Textbook ofAccounting Appendix Ⅱ: Refence 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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