Chapter 1 Basic Concepts Part 1.1 International Financial Reporting Standards(IFRS) Part 1.2 Accounting Assumptions and Accounting Basis Part 1.3 The Qualitative Characteristics of Accounting Information Part 1.4 Accounting Elements and Accounting Equation Chapter 2 Accounting Records Part 2.1 T—account&Doubleentry System Part 2.2 The Journal and Journal Entry Part 2.3 The Ledger&Posting Process Part 2.4 Adjusting Entries Part 2.5 Closing Entries Chapter 3 Current Assets Part 3.1 Cash&Cash Equivalents Part 3.2 Accounts Receivable Part 3.3 Inventories Chapter 4 Non-current Assets Part 4.1 P1ant Assets Part 4.2 Depreciation of Plant Asset Part 4.3 Intangible Assets Chapter 5 Liabilities Part 5.1 Current Liabilities Part 5.2 Non.current Liabilities Chapter 6 Owners’Equity Part 6.1 Paid-in Capital&Additional Paid—in Capital Part 6.2 Retained Earnings Chapter 7 Revenues＆Expenses Part 7.1 Revenues Part 7.2 Expenses Chapter 8 Financial Reports Part 8.1 Balance Sheet Part 8.2 Income Statement Part 8.3 Statement of Retained Earnings References
