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Unit 1 Introduction to Accounting
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Learning objectives
1.Definition of accounting»á¼ÆµÄ¸ÅÄî
2.Accounting equation»á¼ÆµÈʽ
3.Double entry bookkeeping¸´Ê½¼ÇÕË·¨
4.GAAPÒ»°ã¹«ÈÏ»á¼ÆÔ­Ôò
5.IASs and IFRSs¹ú¼Ê»á¼Æ×¼Ôò¼°¹ú¼Ê²ÆÎñ±¨¸æ×¼Ôò
6.Assumptions and characteristics of financial statement²ÆÎñ±¨¸æµÄ¼ÙÉè¼°ÌØÕ÷
6.1 Underlying assumptions»ù±¾¼ÙÉè
6.2 Qualitative characteristics of financial statement²ÆÎñ±¨¸æµÄÖÊÁ¿ÌØÕ÷
Key terms
Notes to the text
Self.Test Questions
Exercises
Unit 2 Accounting Cycle ¢ñ
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Learning objectives
1.Documenting business transactions¼Ç¼ҵÎñ½»Ò×
1.1 External documentationÍⲿƾ֤
1.2 Internal documentationÄÚ²¿Æ¾Ö¤
2.Methods of payment¸¶¿î·½Ê½
2.1 Cheque֧Ʊ
2.2 Bank giro creditÒøÐÐÐÅ´ûתÕË
2.3 Bank draftÒøÐлãƱ
2.4 Standing order×Ô¶¯×ªÕË
2.5 Direct debitÖ±½Ó»®¿î
Key terms
Notes to the text
Self¡ªTest Questions
Exercises
Unit 3 Accounting Cycle¢ò
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Learning objectives
1.Books of prime entryԭʼÕ˲¾
1.1 Sales day bookÏúÊÛÈÕ¼ÇÕË
1.2 Purchases day book²É¹ºÈÕ¼ÇÕË
1.3 Cash book and petty cash book»õ±Ò×ʽðÈÕ¼ÇÕ˼°ÁãÓÃÏÖ½ð²¾
1.4 JournalÈÕ¼ÇÕË
2.Ledger·ÖÀàÕË
2.1 The nominal(general)ledger×Ü·ÖÀàÕË
2.2 The format of a ledger accountÕ˲¾µÄ¸ñʽ
2.3 Control account¿ØÖÆÕË»§
2.4 Personal account¸ö±ðÕË»§
2.5 Posting from the day books to ledgerÈÕ¼ÇÕ˽áתÖÁ×ÜÕË(·ÖÀàÕË)
3.Trial balanceÊÔËãƽºâ
3.1 Balance off accountsƽºâÕË»§
3.2 Collecting the balances on the ledger accounts¹é¼¯ÕË»§Óà¶î
4.Financial statement²ÆÎñ±¨¸æ
4.1 Statement of financial position²ÆÎñ×´¿ö±í
4.2 Statement of comprehensive income×ÛºÏÊÕÒæ±í
Key terms
Notes to the text
Self¡ªTest Questions
Exercises
Unit 4 Current Assets
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Learning objectives
1.Cash and cash equivalentÏÖ½ð¼°ÏÖ½ðµÈ¼ÛÎï
2.ReceivablesÓ¦ÊÕ¿îÏî
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