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