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Chapter 1 Introduction to Accounting and Business
1£®Nature of Business and Accounting
2£®Generally Accepted Accounting Principles
3£®The Accounting Equation
4£®Business Transactions and the Accounting Equation
5£®Financial Statements

Chapter 2 Analyzing Transactions
1£®Using Accounts to Record Transactions
2£®Posting of Journal Entries to Accounts
3£®Trial Balance
4£®Discovery and Correction of Errors

Chapter 3 The Adjusting Process
1£®Nature of the Adjusting Process
2£®Recording Adjusting Entries
3£®Summary of the Adjustment Process
4£®Adjusted Trial Balance

Chapter 4 Completing the Accounting Cycle
1£®Flow of Accounting Information
2£®Financial Statements
3£®Closing Entries
4£®The Accounting Cycle
5£®Fiscal Year

Chapter 5 Accounting Systems
1£®Basic Accounting Systems
2£®Manual Accounting Systems
3£®Adapting Manual Accounting Systems
4£®Computerized Accounting Systems

Chapter 6 Accounting for Merchandising Businesses
1£®Nature of Merchandising Businesses
2£®Financial Statement of Merchandising Businesses
3£®Merchandising Transactions
4£®The Adjusting and Closing Process

Chapter 7 Inventory
1£®Control of Inventory
2£®Inventory Cost Flow Assumptions
3£®Cost of Inventory on Perpetual Inventory System
4£®Inventory Costing Methods under a Periodic Inventory System
5£®Reporting Merchandise Inventory in the Financial Statements

Chapter 8 Internal Control and Cash
1£®Internal Control
2£®The Limitations of Internal Control-Costs and Benefits
3£®Elements of Internal Control
4£®Cash Controls over Receipts and Payments
5£®Bank Accounts
6£®Bank Reconciliation
7£®Special-Purpose Cash Funds
8£®Financial Statements Reporting of Cash

Chapter 9 Receivables
1£®Classification of Receivables
2£®Uncollectible Receivables
3£®Direct Write-Off Method for Uncollectible Accounts
4£®Allowance Method for Uncollectible Accounts
5£®Comparing Direct Write-Off and Allowance Methods
6£®Notes Receivable
7£®Reporting Receivables on the Balance Sheet
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Chapter 10 Fixed Assets and Intangible Assets
Chapter 11 Current Liabilities and Payroll
Chapter 12 Stock Transactions£¬ and Dividends
Chapter 13 Bonds Payable and Investments in Bonds
Chapter 14 Income Taxes£¬ Unusual Income Items£¬ and Investments in Stocks
Chapter 15 Statement of Cash Flows

References