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Part A The context and purpose of financial reporting ²ÆÎñ±¨¸æµÄ±³¾°ÓëÄ¿µÄ
Chapter 1 Introduction to financial accounting ²ÆÎñ»á¼Æ¸ÅÊö
Chapter 2 The regulatory framework ¼à¹Ü¼Ü¹¹
Part B The qualitative characteristics of financial information ²ÆÎñÐÅÏ¢µÄÐÔÖÊÌصã
Chapter 3 The conceptual framework ²ÆÎñ±¨¸æ¸ÅÄî¿ò¼Ü
Part C The use of double-entry and accounting systems ¸´Ê½¼ÇÕ˵ÄÓ¦Óúͻá¼Æϵͳ
Chapter 4 Double-entry bookkeeping ¸´Ê½¼ÇÕË·¨
Chapter 5 Accounting process ÕËÎñ´¦ÀíÁ÷³Ì
Part D Recording transactions and events ¾­¼ÃÒµÎñºÍ¾­¼ÃÊÂÏîµÄ»á¼Æ¼Ç¼
Chapter 6 Sales and purchases ÏúÊÛÓë²É¹º
Chapter 7 Inventory ´æ»õ
Chapter 8 Tangible non-current assets ·ÇÁ÷¶¯×ʲú¡ª¡ª¹Ì¶¨×ʲú
Chapter 9 Intangible non-current assets ·ÇÁ÷¶¯×ʲú¡ª¡ªÎÞÐÎ×ʲú
Chapter 10 Accrual and prepayments Ó¦¼ÆºÍÔ¤¸¶
Chapter 11 Irrecoverable debts and allowance for receivables »µÕ˼°»µÕË×¼±¸
Chapter 12 Provision and contingencies Ô¤¼Æ¸ºÕ®ºÍ»òÓÐÊÂÏî
Chapter 13 Company equity£¨capital structure£© ¹«Ë¾¹ÉȨ½á¹¹
Part E Preparing a trial balance ±àÖÆÊÔËãƽºâ±í
Chapter 14 Trial balance ÊÔËãƽºâ±í¼ò½é
Chapter 15 Petty cash and bank reconciliation ±¸ÓýðºÍÒøÐдæ¿îÓà¶îµ÷½Ú
Chapter 16 Control account and reconciliation ¿ØÖÆÕË»§¼°µ÷½Ú
Part F Preparing basic financial statements ±àÖÆ»ù±¾²ÆÎñ±¨±í
Chapter 17 Year-end adjustments and financial statements ÄêÖÕµ÷ÕûºÍ²ÆÎñ±¨±í
Chapter 18 Incomplete records ²»ÍêÕû»á¼Æ¼Ç¼
Chapter 19 Statement of cash flows ÏÖ½ðÁ÷Á¿±í
Chapter 20 Events after the reporting period ÆÚºóÊÂÏî
Part G Preparing simple consolidated financial statements ±àÖƺϲ¢²ÆÎñ±¨±í
Chapter 21 Introduction to consolidation ºÏ²¢²ÆÎñ±¨±í¼ò½é
Chapter 22 Consolidated financial statement ºÏ²¢²ÆÎñ±¨±í
Part H Interpretation of financial statements ²ÆÎñ±¨±í½â¶Á
Chapter 23 Analysis of financial statements ²ÆÎñ±¨±í·ÖÎö
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