Chapter 1 Introduction to Accounting
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
1��1 What is Accounting
1��2 The History and Development of Accounting
1��3 The Role of Accounting
1��4 The Qualitative Characteristics of Financial Information
1��5 Accounting Elements and Accounting Equation
1��6 Accounting Ethics

Chapter 2 Basic Accounting Standards
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
2��1 Accounting Underlying Assumption
2��2 Accounting Basis
2��3 Accounting Principles

Chapter 3 Recording Transactions
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
3��1 Types of Transactions
3��2 Source Document
3��3 Accounting Cycle
3��4 The Ledger Accounts
3��5 Chart of Accounts
3��6 Double-Entry Accounting
3��7 Expanded Accounting Cycle
3��8 General Journal
3��9 Recording Transactions in a Journal
3��10 Posting from Journal to Ledger
3��11 Trial Balance
3��12 Correcting Errors
3��13 Use of Dollar Signs and Decimal Points

Chapter 4 Current and Non-current Asset
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
4��1 Basic Concepts of Asset
4��2 Current Asset
4��3 Non-current Asset

Chapter 5 Current and Non-current Liability
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
5��1 Basic Concepts of Liability
5��2 Current Liability
5��3 Non-current Liabilities

Chapter 6 Owner's of Equity
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
6��1 Forms of Business Organization
6��2 Basic Concepts of Stock
6��3 Ordinary Shares and Preference Shares
6��4 Dividend
6��5 Owners' Equity

Chapter 7 Revenue and Expense
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
7��1 Revenue
7��2 Revenue from Sales
7��3 Common Types of Transaction
7��4 Construction Contract
7��5 Expense

Chapter 8 Basic Financial Statements
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
8��1 Statement of Financial Position
8��2 Income Statement
8��3 Statement of Cash Flow

Chapter 9 Financial Management
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
9��1 The Function of Financial Management
9��2 Working Capital Management
9��3 Investment Appraisal
9��4 Business Finance

Chapter 10 Audit and Assurance
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
10��1 Audit Framework and Regulation
10��2 Planning and Risk Assessment
10��3 Internal Control
10��4 Substantive Procedure
10��5 Review and Reporting
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