Module One General View of Accounting 1 Chapter 1 Introduction to Accounting 1Chapter 2 The Elements of Accounting 6Chapter 3 Accounting Equation 11Chapter 4 Accounts and Double?Entry Bookkeeping 17Module Two Accounting Cycle 27Chapter 5 Accounting Cycle & Accounting Documents 27Chapter 6 Recording Transactions 35Chapter 7 Adjustments 43Chapter 8 Closing the Books 51Module Three Producing Financial Statements 58Chapter 9 Work Sheet and Financial Statements 58Chapter 10 Income Statement and Statement of Owner?s Equity 64Chapter 11 Balance Sheet and Cash Flow Statement 69Module Four Financial Statement Analysis 77Chapter 12 Financial Statement Analysis and Classification of Financial Ratio 77Chapter 13 Ratio Analysis 80Chapter 14 Limitations of Financial Ratios 92Reference 96Appendix One Translations 97Appendix Two Keys 131