Chapter 1 An Introduction to Accounting 導學目標Learning Objectives 導學資料Reading Material 1.1 What is Accounting 1.2 Businesses：Forms and Activities 1.3 The History and Development 1.4 Users of Accounting Information 1.5 Professional Ethics in Accounting 1.6 Management Accounting and Financial Accounting 知識總結Summary of Learning Objectives 會計詞匯Accounting Vocabulary 練習測試Exercises Chapter 2 Fundamental Accounting Concepts 導學目標Learning Objectives 導學資料Reading Material 2.1 The Conceptual Framework 2.2 Qualitative Characteristics of Useful Information 2.3 Assumptions 2.4 Principles 2.5 The Accounting Cycle 2.6 Economic Events 2.7 The Accounting Equation 2.8 Analyze Business Transactions on the Accounting Equation 2.9 The Account 知識總結Summary of Learning Objectives 會計詞匯Accounting Vocabulary 練習測試Exercises Chapter 3 Recording Business Transactions 導學目標Learning Objectives 導學資料Reading Material 3.1 Double-Entry Accounting System 3.2 Journalizing Business Transaction 3.3 Recording Transactions in Journals 3.4 Post to the Ledger 3.5 Illustration of Recording Transactions 3.6 Prepare a Trial Balance 知識總結Summary of Learning Objectives 會計詞匯Accounting Vocabulary 練習測試Exercises Chapter 4 Account for Cash and Receivables 導學目標Learning Objectives 導學資料Reading Material 4.1 Operating Cycle 4.2 Current Assets 4.3 Cash Recording 4.4 Cash Control 4.5 Cash Management 4.6 Types of Receivables 4.7 Accounts Receivable 4.8 Notes Receivable 4.9 Accounting for Bad Debts 4.10 Direct Write—Off Method for Bad Debts 4.11 Allowance Method for Bad Debts 知識總結Summary of Learning Objectives 會計詞匯Accounting Vocabulary 練習測試Exercises Chapter 5 Inventory and Cost of Goods Sold 導學目標Learning Objectives 導學資料Reading Material 5.1 Nature of Inventory and Cost of Goods Sold 5.2 Inventory Systems 5·3 Accounting for Purchases of Inventory——Perpetual System 5.4 Accounting for Sales of Inventory——Perpetual System 5.5 Costing Inventory 5.6 Inventory Costing Methods 知識總結Summary of Learning Objectives 會計詞匯Accounting Vocabulary 練習測試Exercises Chapter 6 Liabilities and Stockholders’Equity 導學目標Learning Objectives 導學資料Reading Material 6.1 Liabilities Recognition and Measurement 6.2 Current Liabilities 6.3 Long-term Debt 6.4 Stockholders’Equity 知識總結Summary of Learning Objectives 會計詞匯Accounting Vocabulary 練習測試Exercises Chapter 7 Basic Financial Statements 導學目標Learning Objectives 導學資料Reading Material 7.1 The Four Basic Financial Statements 7.2 The Balance Sheet 7.3 The Income Statement 知識總結Summary of Learning Objectives 會計詞匯Accounting Vocabulary 練習測試Exercises 練習參考答案Solutions to Exercises 參考文獻
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