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part 1 accounting introductions»á¼Æ×ÜÂÛ
unit 1 accounting and its environment»á¼ÆÓë»á¼Æ»·¾³
1.1nature and content of accounting
1.2 objectives of financial reporting
unit 2 accounting concepts and basic conventions»á¼Æ¸ÅÄîÓë»ù±¾¹ßÀý
2.1 accounting is an information system
2.2 conventions of accounting
unit 3 accounting elements and accountingequation»á¼ÆÒªËØÓë»á¼ÆµÈʽ
3.1 accounting elements
3.2 accounting equation
unit 4 accounts aid double-entry bookkeepingsystemÕË»§Ó븴ʽ¼ÇÕË·¨
4.1the account
4.2 double-entry bookkeeping system
unit 5 ledgers and journals·ÖÀàÕËÓëÈÕ¼ÇÕË
5.1ledgers
5.2 journals
urut 6 recording transactions illustration¼Ç¼½»Ò×ʵÀý
6.1 illustrative problem ¢¡
6.2 illustrative problem¢¢
unit 7 the accounting cycle»á¼ÆÑ­»·
7.1 fundamentals and analyze transactions
7.2 record the transactions in journal
7.3 post to ledger accounts
7.4 prepare a trial balance
7.5 make adjusting entries
7.6 prepare financial statements
7.7 journalize and post closing entries
7.8 prepared closed trial balance
unit 8 financial statements²ÆÎñ±¨±í
8.1 introduction to financial statements
8.2 the balance sheet
8.3 the income statement
8.4 the cash flow statement
part 2 financial accounting²ÆÎñ»á¼Æ
urut 9 assets£¨i£©-current assets×ʲú£¨¢¡£©-Á÷¶¯×ʲú
9.1 internal control and cash
9.2 receivables
9.3 inventory£¨¢¡£©
9.4 inventory£¨¢¢£©
unit 10 assets£¨¢¢£©-noncurrent assets×ʲú£¨¢¢£©-·ÇÁ÷¶¯×ʲú
10.1 plant and equipment
10.2 intangible assets
10.3 long-term investment
unit 11 liabilities¸ºÕ®
11.1 current liabilities
11.2 long-term liabilities
unit 12 stockholders' equity¹É¶«È¨Òæ
12.1 introduction of stockholders' equity
12.2 stock
urut 13 performanceÒµ¼¨
13.1 revenue
13.2 expenses
unit 14 financial statement analysis²ÆÎñ±¨±í·ÖÎö
14.1 framework for financial statement analysis
14.2 techniques of analysis
14.3 ratio analysis
part 3 cost and management accounting³É±¾Óë¹ÜÀí»á¼Æ
unit 15 costs analysis³É±¾·ÖÎö
15.1 introduction of cost accounting
15.2 cost behavior
15.3 cost-volume-profit analysis
urut 16 cost method³É±¾·¨
16.1 job order costing
16.2 process costing
16.3 activity-based costing £¨abc£©
16.4 standard costing
unit 17 budgeting and budgeting controlÔ¤Ëã¼°Ô¤Ëã¿ØÖÆ
17.1 budgeting and planning
17.2 the budgets-setting process
17.3 variance and budgeting control
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