Section 1　Introduction to the Concepts of Accounting and Finance

　Part 1　Learn to Identify Transaction Elements

　　1.1　What is Accounting?

　　1.2　Types of Business Organisations

　　1.3　Users of Accounting Information

　　1.4　Accounting Conventions

　Part 2　The Accounting Equation

　　2.1　The Accounting Equation

　　2.2　What does the Accounting Equation mean?

　　2.3　Transactions and the Accounting Equation

Section 2　Introduction to the Double Entry Accounting Process

　Part 3　Principles of Double Entry Bookkeeping

　　3.1　The Accounting Cycle

　　3.2　The Rules of Debit and Credit

　　3.3　Chart of Accounts

Section 3　Analysis of Business Transactions

　Part 4　Current Assets

　　4.1　Cash

　　4.2　Trading Securities

　　4.3　Accounts Receivable

　　4.4　Notes Receivable

　　4.5　Inventory

　Part 5　Non-current Assets

　　5.1　Acquisition cost

　　5.2　Depreciation

　　5.3　Intangible assets

　　5.4　Bad Debts and Doubtful Debts

　Part 6　Liabihties

　　6.1　Definition

　　6.2　Typical types of Current Liabilities

　　6.3　Non-Current Liabilities

　Part 7　Owner' s Equity

　　7.1　Shares Issue

　　7.2　Retained Earnings

　　7.3　Dividend

　　7.4　Other Reserves

　　7.5　Income Taxes by Companies

Section 4　Introduction to Financial Statements

　Part 8　Financial Statements

　　8.1　Terms and Principles

　　8.2　Preparation of Final Reports

　　8.3　Income Statement

　　8.4　Balance Sheet

　　8.5　Statement of Cash Flows

Answers to Exercises

参考文献