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Chapter 1 Introduction to Accounting
1£®1 What is Accounting
1£®2 Forms of Business Entities
1£®3 Business Activities
1£®4 Users of Accounting Information
1£®5 Types of Accounting
1£®6 Careers in Accounting
Chapter 2 Financial Accounting and the Conceptual Framework
2£®1 Financial Accounting
2£®2 Conceptual Framework
2£®3 Accounting Equation
2£®4 Accounting Cycle
Chapter 3 Current Assets
3£®1 Cash and Cash Equivalents
3£®2 Trading Securities
3£®3 Accounts Receivable
3£®4 Notes Receivable
3£®5 Inventory
Chapter 4 Non-Current Assets
4£®1 Long-Term Investments
4£®2 Plant Assets
4£®3 Intangible Assets
Chapter 5 Liabilities
5£®1 The Nature of Liabilities
5£®2 Current Liabilities
5£®3 Non-Current Liabilities
5£®4 Bonds Payable
Chapter 6 Stockholders¡¯ Equity
6£®1 The Nature of Equity
6£®2 Accounting for the Issuance of Stock
6£®3 Accounting for Treasury Stock
6£®4 Accounting for Profit Appropriation
6£®5 Accounting for Retained Earnings
Chapter 7 Revenues£¬ Expenses£¬ and Profits
7£®1 Revenue
7£®2 Expense
7£®3 Profit
Chapter 8 Financial Statements and Financial Statement Analysis
8£®1 Financial Statement
8£®2 Financial Statement Analysis
Chapter 9 Managerial Accounting
9£®1 Managerial Accounting Overview
9£®2 Application
Chapter 10 Auditing
10£®1 Introduction of Auditing
10£®2 Types of Audit Reports
10£®3 Audit Process
Chapter 11 Internal Control
11£®1 The Need for Internal Control
11£®2 Means of Achieving Internal Control
11£®3 COSO Framework
11£®4 How to Effectively Implement Internal Control Framework
11£®5 Examples of Internal Control Regulations in China