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Chapter 1 Introduction to Accounting 1

Unit 1 An Overview of Accounting 1

Unit 2 Types of Business 3

Unit 3 The Users of Financial Information 6

Unit 4 The Regulatory Framework 9

Key Terms 12

Multiple Choice Questions 13

Exercises 15

Chapter 2 The Basic Concepts of Accounting 16

Unit 1 Fundamental Accounting Assumptions 16

Unit 2 The Qualitative Characteristics of Financial Information 18

Key Terms 23

Multiple Choice Questions 24

Exercises 25

Chapter 3 Double Entry Method of Accounting 26

Unit 1 Accounting Elements and Accounting Equation 26

Unit 2 Double Entry Bookkeeping 30

Unit 3 The Use of Double Entry Bookkeeping 33

Key Terms 37

Multiple Choice Questions 38

Exercises 39

Chapter 4 Accounting ProceduresⅠ：Journalizing 42

Unit 1 Types of Business Documentation 43

Unit 2 Books of Prime Entry 51

Key Terms 56

Multiple Choice Questions 56

Exercises 58

Chapter 5 Accounting ProceduresⅡ：Posting 59

Unit 1 Ledger 59

Unit 2 Control Accounts 62

Key Terms 70

Multiple Choice Questions 71

Exercises 72

Chapter 6 Accounting ProceduresⅢ：Closing and Adjusting 74

Unit 1 Trial Balance 74

Unit 2 Error Correction 80

Unit 3 Adjustments 87

Key Terms 106

Multiple Choice Questions 106

Exercises 112

Chapter 7 Financial Statements 114

Unit 1 Statement of Financial Position 114

Unit 2 Income Statement 118

Unit 3 Statement of Cash Flows 119

Key Terms 124

Multiple Choice Questions 125

Exercises 128

Chapter 8 Recording Transactions 130

Unit 1 Recording Credit Transactions 130

Unit 2 Recording Cash Transactions 141

Unit 3 Fulfilling an Accounting Cycle 147

Key Terms 157

Multiple Choice Questions 157

Exercises 161

Bibliography 163