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unit 1 introduction of accounting 1

1.1¡¡the role of accounting in business¡¡1

1.1.1¡¡the nature and function of

accounting¡¡2

1.1.2¡¡the division of accounting¡¡3

1.2¡¡accounting ethics¡¡5

important¡¡words and special terms¡¡6

exercise¡¡7

unit¡¡2 some of generally accepted

accounting¡¡principles¡¡8

2.1¡¡the monetary convention¡¡9

2.2¡¡accrual basis of accounting¡¡9

2.2.1¡¡the cash basis of

accounting¡¡10

2.2.2¡¡the accrual basis of accounting¡¡10

2.3¡¡going concern¡¡10

2.4¡¡matching principle and revenue

recognition¡¡11

important¡¡words and special terms¡¡11

exercise¡¡13

unit¡¡3 accounting equation and

double-entry¡¡system¡¡15

3.1¡¡accounting equation¡¡15

3.2¡¡accounting elements¡¡15

3.3¡¡accounting elements in the accounting equation¡¡17

3.4¡¡t account¡¡18

3.5¡¡double-entry system¡¡18

important¡¡words and special terms¡¡18

exercise¡¡19

unit¡¡4 accounting cycle¡¡21

4.1¡¡identify transactions to be recorded¡¡21

4.2¡¡journalizing¡¡30

4.3¡¡posting from journal to

ledger¡¡35

4.4¡¡preparing unadjusted trial