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Chapter 1 The Fundamental Accounting Concepts and Principles£¨»á¼Æ¸ÅÊö£© Section I Accounting Study£¨»á¼Æѧϰ£© 1£®1 Introduction£¨ÒýÑÔ£© 1£®2 The Accounting Profession£¨»á¼ÆÖ°Òµ£© 1£®3 Accounting as an information System£¨»á¼ÆÐÅϢϵͳ£© 1£®4 Accounting Principles and Concepts£¨»á¼ÆÔ­ÔòºÍ¸ÅÄ 1£®5 Basic Elements ofFinancial Position£ºThe Accounting Equation£¨»á¼Æ»ù±¾ÒªËØ£º»á¼ÆµÈʽ£© Section II Review&Exercises£¨¸´Ï°ÓëÁ·Ï°£© Summary Questions Solved Problems Section III Reading Material£¨ÔĶÁ²ÄÁÏ£© The Assets Section ofBalance Sheet Chapter 2 Debits and Credits£ºThe Double-Entry System£¨½è·½ºÍ´û·½£º¸´Ê½¼ÇÕË·¨£© Section¢ò Accounting Study£¨»á¼Æѧ£© 2£®1 The Account£¨ÕË»§£© 2£®2 The Rules ofDebit and Credit£¨½è´û¼ÇÕ˹æ„t£© 2£®3 The Ledger and the Chart ofAccount£¨»á¼Æ·ÖÀàÕËÓë»á¼Æ¿ÆÄ¿±í£© 2£®4 The Trial Balance£¨ÊÔËãƽºâ±í£© Section II Review&Exercises£¨¸´Ï°ÓëÁ·Ï°£© Summary Questions Solved Problems Section III Reading Material£¨ÔĶÁ²ÄÁÏ£© Discovery of Errors Chapter 3 Jouroalizing and Posting Transactions£¨¼ÇÕ˺͹ýÕË£© Section I Accounting Study£¨»á¼Æѧϰ£© 3£®1 The Journal£¨ÈÕ¼ÇÕË£© 3£®2 Journalizing£¨µÇ¼ÇÈÕ¼ÇÕË£© 3£®3 Posting£¨¹ýÕË£© Section II Review&Exercises£¨¸´Ï°ÓëÁ·Ï°£© Summary Questions Solved Problems Section III Reading Material£¨ÔĶÁ²ÄÁÏ£© Steps in the Accounting Cycle Chapter 4 Financial Statemenm£¨²ÆÎñ±¨±í£© Section I Accounting Study£¨»á¼Æѧϰ£© 4£®1 Income Statement£¨ËðÒæ±í£© 4£®2 Balance Sheet£¨×ʲú¸ºÕ®±í£© 4£®3 Capital Statement£¨×ʱ¾±ä¶¯±í£© 4£®4 Financial Statement Summary£¨²ÆÎñ±¨±í¸ÅÊö£© 4£®5 Classified Financial Statements£¨·ÖÀà²ÆÎñ±¨±í£© Section II Review&Exercises£¨¸´Ï°ÓëÁ·Ï°£© Summary Questions Solved problems Section III Reading Material£¨ÔĶÁ²ÄÁÏ£© Nores to the Financial Statements Chapter 5 Adjusting and Closing Procedures£¨µ÷Õ˺ͽáÕË£© Section I Accounting Study£¨»á¼Æѧϰ£© 5£®1 Adjust Entries Covering Recorded Data£¨¶ÔÒÑÈëÕË£¨»á¼Æ£©¼Ç¼µÄµ÷Õû·Ö¼£© 5£®2 Adjusting Entries Covering Unrecorded Data£¨¶ÔδÈëÕ˵ģ¨»á¼Æ£©¼Ç¼µÄµ÷Õû·Ö¼£© 5£®3 Closing Entries£¨½áÕË·Ö¼£© 5£®4 Ruling Accounts£¨ÕË»§µÄ»®Ïß½áÇ壩 5£®5 PostClosing TnaÕæBalance£¨½áÕ˺óÊÔËãƽºâ±í£© Section II Review&Exercises£¨¸´Ï°ÓëÁ·Ï°£© Summary Questions Solved Problems Section III Reading Material£¨ÔĶÁ²ÄÁÏ£© Accrual Basis Accounting and Cash Basis Accounting Chapter 6 Review£ºFinancial Awareness£¨¸´Ï°£º²ÆÎñÒâʶ£© Section I Accounting Study£¨»á¼Æѧϰ£© 6£®1 Financial Documents£¨²ÆÎñÎļþ£© 6£®2 CashFlow Problems£¨ÏÖ½ðÁ÷ÎÊÌ⣩ 6£®3 Collecting Overdue Account Letters£¨´ßÊÕÕË¿îÐź¯£© 6£®4 The Profit and Loss Account£¨ËðÒæÕË»§£© 6£®5 Annual Report£ºChairman'S Statement£¨Äê¶È±¨¸æ£© 6£®6 Setting up in Business£¨´´Á¢ÆóÒµ£© Section II Review&Exercises£¨¸´Ï°ÓëÁ·Ï°£© Summary Questions Solved Problems Section III Reading Material£¨ÔĶÁ²ÄÁÏ£© Statement of Cash Flows Appendix 1 Accounting Law ofthe People's Republic of China£¨ÖлªÈËÃñ¹²ºÍ¹ú»á¼Æ·¨£© Accounting Standard for Business Enterprises£ºBasic Standard£¨ÆóÒµ»á¼Æ×¼Ôò¡ª¡ª»ù±¾×¼Ôò£© Appendix 2 Glossary£¨×¨Òµ´Ê»ã×Ü±í£© Appendix 3 Key to Exercises£¨Á·Ï°²Î¿¼´ð°¸£© Appendix 4 ×ʲú¸ºÕ®±í£¨Ò»£© ×ʲú¸ºÕ®±í£¨¶þ£© ÏÖ½ðÁ÷Á¿±í£¨Ò»£© ÏÖ½ðÁ÷Á¿±í£¨¶þ£© ËðÒæ±í