Chapter 1 Accounting and Business Organization 1.1 Types of Businesses 1.2 Types of Business Organizations 1.3 The Role of Accounting in Business 1.4 Profession of Accounting 1.5 Generally Accepted Accounting Principles 1.6 Accounting Equation 1.7 Financial Statements and Interrelationships among Them 参考译文 Chapter 2 Analyzing Transactions, 2.1 Using Accounts to Record Transactions 2.2 Journal 2.3 Double-Entry Accounting System 2.4 Posting Journal Entries to Accounts 2.5 Trial Balance 参考译文 Chapter 3 Adjusting Process 3.1 Types of Accounts Requiring Adjustment 3.2 Adjusting Entries 3.3 Summary of the Adjusting Process 3.4 Adjusted Trial Balance 参考译文 Chapter 4 Closing Entries and Accounting Cycle 4.1 The Reasons for Closing the Accounts 4.2 Closing Steps and Closing Entries 4.3 Post-Closing Trial Balance 4.4 Accounting Cycle 参考译文 ……
