Chapter 1 An Introduction to Accounting ��Ӌ��Փ  ������ �������� ΢�Ͱ��� 1.1 Accounting and Accountants ��Ӌ�W�͕�Ӌ�ˆT What is Accounting Who are Accountants Vocabulary Notes 1.2 Users of Accounting Information ��Ӌ��Ϣʹ���� External Information Users Internal Information Users Vocabulary Notes 1.3 Accounting Assumptions ��Ӌ���O Economic Entity Assumption Going Concern Assumption Monetary Unit Assumption Time Period. Assumption Vocabulary Notes 1.4 Qualitative Characteristics of Accounting Information ��Ӌ��Ϣ�|������ Reliability Relevance Understandability Comparability Substance over Form Materiality Conservatism Timeliness Vocabulary Notes 1.5 Accounting Elements ��ӋҪ�� Assets Liabilities Owner's Equity Revenues Expenses Profits Vocabulary Notes 1.6 Accounting Equation ��Ӌ��ʽ What is Accounting Equation Effects of Transactions on the Accounting Equation Vocabulary Notes Exercises Reading Material 1 ֪�R�Uչ Chapter 2 Accounting Cycle ��Ӌѭ�h  ������ �������� ΢�Ͱ��� 2.1 Analyzing Transactions �������� Transactions and Business Documents The Account and Its Analysis Vocabulary Notes 2.2 Recording Transactions and Posting ӛ䛽��ײ��^�~ Journalizing Transactions Posting Trial Balance Vocabulary Notes 2.3 Adjusting Accounts �~��{�� Accrual Basis of Accounting Which Accounts Need to Be Adjusted Deferrals Depreciation Accrual Vocabulary Notes ���� Chapter 3 Financial Statements ؔ�Ո�� Chapter 4 Current Assets �����Y�a Chapter 5 Non-Current Assets �������Y�a Chapter 6 Liabilities ؓ�� Chapter 7 Owners'Equity �����ߙ��� Chapter 8 Financial Statement Analysis ؔ�Ո������ Chapter 9 Management Accounting �����Ӌ Chapter 10 Auditing ��Ӌ Chapter 11 International Accounting Harmonization ��Ӌ�f�{ References