module one general view of accounting chapter 1 an introduction to accounting chapter 2 the elements of accounting chapter 3 accounting equation chapter 4 accounts and double-entrybookkeeping module two accounting cycle chapter 5 accounting documents chapter 6 recording transactions chapter 7 adjusting entries chapter 8 closing entries module three producing financial statementschapter 9 work sheet and financialstatements chapter 10 income statement and statementof owner’s equity chapter 11 balance sheet module four financial statement analysis chapter 12 financial statement analysis andclassification of financial ratio chapter 13 ratio analysis chapter 14 limitations of financial ratio reference appendix one translations appendix two keys