Unit 1 Introduction to Accounting
第一章 会计导论
Learning objectives
1.Definition of accounting会计的概念
2.Accounting equation会计等式
3.Double entry bookkeeping复式记账法
4.GAAP一般公认会计原则
5.IASs and IFRSs国际会计准则及国际财务报告准则
6.Assumptions and characteristics of financial statement财务报告的假设及特征
6.1 Underlying assumptions基本假设
6.2 Qualitative characteristics of financial statement财务报告的质量特征
Key terms
Notes to the text
Self.Test Questions
Exercises
Unit 2 Accounting Cycle Ⅰ
第二章 会计循环Ⅰ
Learning objectives
1.Documenting business transactions记录业务交易
1.1 External documentation外部凭证
1.2 Internal documentation内部凭证
2.Methods of payment付款方式
2.1 Cheque支票
2.2 Bank giro credit银行信贷转账
2.3 Bank draft银行汇票
2.4 Standing order自动转账
2.5 Direct debit直接划款
Key terms
Notes to the text
Self—Test Questions
Exercises
Unit 3 Accounting CycleⅡ
第三章 会计循环Ⅱ
Learning objectives
1.Books of prime entry原始账簿
1.1 Sales day book销售日记账
1.2 Purchases day book采购日记账
1.3 Cash book and petty cash book货币资金日记账及零用现金簿
1.4 Journal日记账
2.Ledger分类账
2.1 The nominal(general)ledger总分类账
2.2 The format of a ledger account账簿的格式
2.3 Control account控制账户
2.4 Personal account个别账户
2.5 Posting from the day books to ledger日记账结转至总账(分类账)
3.Trial balance试算平衡
3.1 Balance off accounts平衡账户
3.2 Collecting the balances on the ledger accounts归集账户余额
4.Financial statement财务报告
4.1 Statement of financial position财务状况表
