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Chapter 1 Overview of Accounting
¡¡The importance of Accounting
¡¡Accounting Profession
¡¡Financial Accounting and Managerial Accounting
¡¡Objectives of Financial Reporting
¡¡Qualitative Characteristics of Accounting Information
¡¡Recognition and Measurement Concepts
¡¡Accounting Environment
¡¡Ethics in the Environment of Accounting
¡¡¡¡New Terms in Chapter 1
¡¡¡¡Exercises
Chapter 2 Elements of Financial Statements, Accounting Equation and Double-entry
¡¡Elements of Financial Statements
¡¡Accounting Equation
¡¡Double-entry Procedure
¡¡¡¡New Terms in Chapter 2
¡¡¡¡Exercises
Chapter 3 The Journal
¡¡Definition of Journal
¡¡Details in the Journal
¡¡Recording Transactions in Journal
¡¡General Journal
¡¡Special Journal
¡¡¡¡New Terms in Chapter 3
¡¡¡¡Exercises
Chapter 4 The Ledger
¡¡Details in the Ledger
¡¡Format of Ledger
¡¡How to Post
¡¡Chart of Accounts
¡¡¡¡New Terms in Chapter 4
¡¡¡¡Exercises
Chapter 5 Basic Financial Statements
¡¡Income Statement
¡¡Statement of Capital
¡¡Balance Sheet
¡¡Statement of Cash Flows
¡¡Relationships among the Financial Statements
¡¡¡¡New Terms in Chapter 5
¡¡¡¡Exercises
Chapter 6 The Accounting Cycle (¢ñ)
¡¡Analyzing Transactions and Journalizing Transactions
¡¡Posting Transactions
¡¡Preparing a Trial Balance
¡¡¡¡New Terms in Chapter 6
¡¡¡¡Exercises
Chapter 7 The Accounting Cycle (¢ò)
¡¡The Need for Adjusting Entries
¡¡Apportioning Recorded Costs
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Chapter 8 The Accounting Cycle (¢ó)
Chapter 9 Accounting for Purchasing Transactions
Chapter 10 Inventories and the Cost of Goods Sold
Chapter 11 Accounting for Sales Transactions
Chapter 12 Accounting for Manufacturing Transactions
Chapter 13 Cash
Chapter 14 Accounts Receivable and Uncollectible Accounts
Chapter 15 Accounting for Investments
Chapter 16 Plant Assets
Chapter 17 Natural Resources and Intangible Assets
Chapter 18 Accounting for Liabilities
Chapter 19 Stockholders' Equity of A Corporation
Chapter 20 Analysis of Financial Statements
Chapter 21 Tax Accounting
Chapter 22 Auditing
Appendix
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