PART  1  ACCOUNTING

UNIT 1  Basic Aceooting

Chapter 1  Introduction to Accounting

  1.1  Definition of Accounting

  1.2  Profession of Accounting

  1.3  Types of Accounting Information

  1.4  Financial Accounting Measurement Bases

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Chapter 2  The Structure and Chart of Accounts

  2.1  Account Title

  2.2  The Structure of Accounts

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Chapter 3  The Accounting Equation and Double Entry Bookkeeping

  3.1  Accounting Elements

  3.2  The Accounting Equation

  3.3  Double Entry

Chapter 4  Accounting Cycle (I)

  4, 1  The Journal and Journalizing Transactions

  4.2  The Ledger and Posting Transactions

  4.3  Preparing a Trial Balance

Chapter 5  Aceounting Cycle (II)

  5.1  Time Period Principle and the Need for Adjustments

  5.2  Accrual Versus Cash Basis of Accounting

  5.3  Prepare Adjusting Entries

  5.4  The Adjusted Trial Balance and Preparation of Financial Statements

  5.5  The Worksheet

  5.6  Closing Entries

  5.7  The Post-closing Trial Balance

  5.8  The Steps in the Accounting Cycle

Chapter 6  Basic Financial Statements

  6.1  Statement of Profit or Loss and Comprehensive Income

  6.2  Statement of Changes in Owners' Equity

  6.3  Statement of Financial Position

  6.4  Statement of Cash Flows

UNIT 2  Financial Accounting

Chapter 7  Cash

  7.1  Natures of Cash

  7.2  Control of Cash

  7.3  Bank Reconciliation

Chapter 8  Accounts Receivable

  8.1  Nature of Accounts Receivable

  8.2  Sales Discounts

  8.3  Sales Returns

  8.4  Accounting for Bad Debt Expense

Chapter 9  Inventory

  9.1  Nature of Inventory

  9.2  Perpetual and Periodic Inventory Systems

  9.3  Inventory Cost Flow Methods

Chapter 10  Fixed Assets

  10.1  Definition of Fixed Assets

  10.2  Acquisition of Fixed Assets

  10.3  Depreciation of Fixed Assets

  10.4  Disposal of Fixed Assets

Chapter 11  Intangible Assets

  11.1  Definition of Intangible Assets

  11.2  Various Intangible Assets

  11.3  Acquisition of Intangible Assets

  I1.4  Amortization of Intangible Assets

Chapter 12  Liabilities

  12.1  Definition of Liabilities

  12.2  Classification of Liabilities

  12.3  Determinable Liabilities

Chapter 13  Owners' Equity

  13.1  Forms of Business Organization

  13.2  Sole Proprietorships and Partnerships Accounting

  13.3  Corporation Accounting

Chapter 14  Income and Expenses

  14.1  Contents of Income

  14.2  Accounting for Revenue

  14.3  Accounting for Expenses

Chapter 15  Financial Statements (I)

  15.1  Statement of Financial Position

  15.2  Statement of Profit or Loss and Other Comprehensive Income

Chapter 16  Financial Statements (II)

  16.1  Statement of Cash Flows

  16.2  The Statement of Changes in Equity

PART 2  FINANCE

Chapter 17  Overview of Finance

  17.1  The Main Content of Financial Management

  17.2  Targets of Financial Management

  17.3  The Major Tasks of the Financial Manager

Chapter 18  Time Value of Money

  18.1  Relationship to the Payment Decision

  18.2  Future Value and Present Value of Single Amount

  18.3  Future and Present Value of Annuity

  I8.4  Determining of Annuity Value

Chapter 19  Interest Rates

  19.1  Historical Interest Rates

  19.2  Reasons for Interest Rate Changes

  19.3  Interest Rates Quotes

  19.4  Converting an APR to an EAR

  19.5  Inflation and Real Versus Nominal Rates

  19.6  Risk and Taxes

  19.7  Market Interest Rates Model

Chapter 20  Debt Financing

  20.1  Short-term Debt Financing

  20.2  Long-term Debt Financing

Chapter 21  Equity Financing

  21.1  The Concepts of Equity Financing

  21.2  The Advantages and Disadvantages

  21.3  Factors Considered for Choosing a Method of Financing

  21.4  Sources of Equity Financing

  21.5  Methods of Equity Financing

Chapter 22  Capital Budgeting (I)

  22.1  Importance of Capital Budgeting

  22.2  Process and Principles of Capital Budgeting

  22.3  Incremental Cash Flows of Project

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Chapter 23  Capital Bud