Chapter 1 Introduction to Accounting
1��1 What is Accounting
1��2 Forms of Business Entities
1��3 Business Activities
1��4 Users of Accounting Information
1��5 Types of Accounting
1��6 Careers in Accounting
Chapter 2 Financial Accounting and the Conceptual Framework
2��1 Financial Accounting
2��2 Conceptual Framework
2��3 Accounting Equation
2��4 Accounting Cycle
Chapter 3 Current Assets
3��1 Cash and Cash Equivalents
3��2 Trading Securities
3��3 Accounts Receivable
3��4 Notes Receivable
3��5 Inventory
Chapter 4 Non-Current Assets
4��1 Long-Term Investments
4��2 Plant Assets
4��3 Intangible Assets
Chapter 5 Liabilities
5��1 The Nature of Liabilities
5��2 Current Liabilities
5��3 Non-Current Liabilities
5��4 Bonds Payable
Chapter 6 Stockholders�� Equity
6��1 The Nature of Equity
6��2 Accounting for the Issuance of Stock
6��3 Accounting for Treasury Stock
6��4 Accounting for Profit Appropriation
6��5 Accounting for Retained Earnings
Chapter 7 Revenues�� Expenses�� and Profits
7��1 Revenue
7��2 Expense
7��3 Profit
Chapter 8 Financial Statements and Financial Statement Analysis
8��1 Financial Statement
8��2 Financial Statement Analysis
Chapter 9 Managerial Accounting
9��1 Managerial Accounting Overview
9��2 Application
Chapter 10 Auditing
10��1 Introduction of Auditing
10��2 Types of Audit Reports
10��3 Audit Process
Chapter 11 Internal Control
11��1 The Need for Internal Control
11��2 Means of Achieving Internal Control
11��3 COSO Framework
11��4 How to Effectively Implement Internal Control Framework
11��5 Examples of Internal Control Regulations in China