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Prologue
1 Related History and Basic Concepts of Accounting
1£® Accounting in the Development of Social Economy
2£® Accounting and Related Concepts
3£® Accounting Institutions and Accounting Work

2 Accounts and Double Entry System
1£® Accounting Elements and Accounting Equation
2£® Accounting Accounts
3£® The Double Entry System

3 Application of Double Entry System
- Taking the business transactions of manufacturing enterprises as an example
1£® Accounting Basis and Major Economic Activity of Manufacturing Enterprises
2£® Accounting for Financing
3£® Accounting Elements and Accounting Equation
4£® The Supply Process£º Accounting for the Purchase of Raw Materials
5£® Production Process£º Accounting for Collection and Distribution of Production Costs
6£® Sales Process£º Accounting for Operating Profit
7£® Financial Results£º Accounting for Net Income Formation and Distribution

4 Check for Property and Related Accounting Treatments
1£® The Types and Purpose of Property Check
2£® The Organization and Methods of Property Check
3£® Check for Claim and Liabilities
4£® Accounting for the Results of Property Check

5 Accounting Voucher ¡ª¡ª Chinese Characteristics
1£® The Concept and Types of Accounting Documents
2£® The Classification£¬ Filling and Reviewing of Entry Documents
3£® The Accounting Documents Binding and Custody

6 Accounting Books
1£® The Concept of Accounting Books
2£® The Types of Accounting Books
3£® For Example
4£® The Accounting Record Technology and Corrective Methods £¨Manual Accounting£©
5£® Reconciliation and Closing Accounts
6£® The Opening and Custody of Accounting Books

7 Financial Statements
1£® The Concept of Financial Statements
2£® The Composition of Financial Statements
3£® The Income Statement and It's Preparation
4£® The Income Statement and It's Preparation
5£® The Balance Sheet and It's Preparation

8 Accounting Law£¬ Standards and Conceptual Framework
1£® The Political System and Accounting Standards
2£® China's Accounting Law and Regulations
3£® The Basic Principles £¨Conceptual Framework£©
Appendix
Vocabulary Table of English and Chinese Words