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Chapter 1 Introduction to Accounting
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
1£®1 What is Accounting
1£®2 The History and Development of Accounting
1£®3 The Role of Accounting
1£®4 The Qualitative Characteristics of Financial Information
1£®5 Accounting Elements and Accounting Equation
1£®6 Accounting Ethics

Chapter 2 Basic Accounting Standards
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
2£®1 Accounting Underlying Assumption
2£®2 Accounting Basis
2£®3 Accounting Principles

Chapter 3 Recording Transactions
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
3£®1 Types of Transactions
3£®2 Source Document
3£®3 Accounting Cycle
3£®4 The Ledger Accounts
3£®5 Chart of Accounts
3£®6 Double-Entry Accounting
3£®7 Expanded Accounting Cycle
3£®8 General Journal
3£®9 Recording Transactions in a Journal
3£®10 Posting from Journal to Ledger
3£®11 Trial Balance
3£®12 Correcting Errors
3£®13 Use of Dollar Signs and Decimal Points

Chapter 4 Current and Non-current Asset
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
4£®1 Basic Concepts of Asset
4£®2 Current Asset
4£®3 Non-current Asset

Chapter 5 Current and Non-current Liability
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
5£®1 Basic Concepts of Liability
5£®2 Current Liability
5£®3 Non-current Liabilities

Chapter 6 Owner's of Equity
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
6£®1 Forms of Business Organization
6£®2 Basic Concepts of Stock
6£®3 Ordinary Shares and Preference Shares
6£®4 Dividend
6£®5 Owners' Equity

Chapter 7 Revenue and Expense
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
7£®1 Revenue
7£®2 Revenue from Sales
7£®3 Common Types of Transaction
7£®4 Construction Contract
7£®5 Expense

Chapter 8 Basic Financial Statements
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
8£®1 Statement of Financial Position
8£®2 Income Statement
8£®3 Statement of Cash Flow

Chapter 9 Financial Management
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
9£®1 The Function of Financial Management
9£®2 Working Capital Management
9£®3 Investment Appraisal
9£®4 Business Finance

Chapter 10 Audit and Assurance
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
10£®1 Audit Framework and Regulation
10£®2 Planning and Risk Assessment
10£®3 Internal Control
10£®4 Substantive Procedure
10£®5 Review and Reporting
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