Part One Introduction to Accounting Chapter One Welcome to the World of Accounting (会计学概述) Goal 1 The Nature of Business, and the Role of Accounting Goal 2 The Accounting Profession and Careers Goal 3 The Accounting Equation Goal 4 The Five Accounting Concepts Goal 5 How Transactions Impact the Accounting Equation Goal 5 The Four Financial Statements Part Two The Accounting Cycle Chapter Two Analysis of Transactions (经济业务分析) Goal 1 T-Accounts Goal 2 Accounts, Debits and Credits Goal 3 The Journal Goal 4 The General Ledger Goal 5 The Trial Balance Chapter Three Adjusting Process (调整过程) Goal 1 The Periodicity Concept Goal 2 The Matching Principle, Revenue/Expense Recognition, Cash/Accrual Basis of Accounting Goal 3 Nature of Accounts Requiring Adjustment Goal 4 The Adjusting Process And Related Entries Chapter Four Completing the Accounting Cycle (完全会计循环) Goal 1 The Adjusting Process Goal 2 Preparation of Financial Statements Goal 3 Worksheet Approach Goal 4 The Accounting Cycle and Closing Process Goal 5 Post-closing Trial Balance Goal 6 Classified Balance Sheets Part Three The Information of Accounts Chapter Five Cash (现金) Goal I Cash Composition Goal 2 Cash Controls for Receipts and Payments Goal 3 Reconciliation of Bank Accounts Goal 4 The Petty Cash System Chapter Six Inventory (存货) Goal 1 Inventory Costing Methods Goal 2 The Periodic System for Valuing Inventory Goal 3 The Perpetual System for Valuing Inventory Goal 4 Lower of Cost or Market Method Goal 5 Inventory Estimation Techniques Chapter Seven Accounts Receivable (应收款项) Goal 1 Classification of Receivables Goal 2 Uncollectible Receivables Goal 3 Notes Receivable Chapter Eight Fixed Assets and Intangible Assets (固定资产和无形资产) Goal 1 Nature of Fixed Assets Goal 2 Three Depreciation Methods Goal 3 Exchange and Disposal of Fixed Assets Goal 4 Natural Resources Goal 5 Intangible Assets Chapter Nine Current Liabilities & Equity (流动负债和权益) Goal 1 The Nature and Recording of Typical Current Liabilities Goal 2 Accounting for Notes Payable Goal 3 Contingent Liabilities Goal 4 Stockholders' Equity Part Four Case: Accounting for Merchandising Business Chapter Ten Accounting for Merchandising Business (商业企业会计) Goal 1 The Merchandising Operation-Sales Goal 2 The Merchandising Operation-Purchase Goal 3 Enhancements of The Income Statement Goal 4 Sample Chart of Accounts for a Small Company & a Large Corporation
