Chapter 1 The Framework of Financial Accounting 1．1 The concept of accounting 1．1．1 Three perspectives of accounting concept 1．1．2 Information users 1．1．3 Internal users and external users 1．1．4 Four steps of accounting 1．2 The qualitative characteristics of accounting information 1．2．1 Fundamental and enhancing qualitative characteristics 1．2．2 Fundamental qualitative characteristics 1．2．3 Enhancing qualitative characteristics 1．3 The rules of accounting 1．3．1 Accounting assumptions 1．3．2 Accounting principles 1．3．3 Accrual basis accounting and cash basis accounting 1．4 The accounting elements 1．4．1 Accounting elements to describe financial position 1．4．2 Accounting elements to describe operating results 1．5 The financial statements 1．5．1 Complete set of financial statements 1．5．2 Statement of financial position 1．5．3 Statement of profit or loss and other comprehensive income 1．5．4 Statement of changes in equity for the reporting period 1．5．5 Statement of cash flows 1．5．6 Notes 1．5．7 Comparative statements …… Chapter 2 The Forms of Organization Chapter 3 The Accounting Cycle-During the Period Chapter 4 The Accounting Cycle-End of the Period Chapter 5 Corporations-Share Capital and Retained Earnings Chapter 6 Corporations-Dividends and Equity Analysis Chapter 7 The Income Statement and the Statement of Changes in Equity Chapter 8 The Statement of Financial Position and the Statement of Cash Flows Chapter 9 Financial Statement Analysis Flows References 后記
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