Part One Introduction to Accounting 1
Chapter One Welcome to the World of Accounting（会计学概述） 3
Goal 1 The Nature of Business,and the Role of Accounting 3
Goal 2 The Accounting Profession and Careers 5
Goal 3 The Accounting Equation 6
Goal 4 The Five Accounting Concepts 8
Goal 5 How Transactions Impact the Accounting Equation 10
Goal 5 The Four Financial Statements 14
Part Two The Accounting Cycle 23
Chapter Two Analysis of Transactions（经济业务分析） 25
Goal 1 T-Accounts 25
Goal 2 Accounts,Debits and Credits 27
Goal 3 The Journal 30
Goal 4 The General Ledger 36
Goal 5 The Trial Balance 38
Chapter Three Adjusting Process（调整过程） 45
Goal 1 The Periodicity Concept 45
Goal 2 The Matching Principle,Revenue/Expense Recognition,Cash/Accrual Basis of Accounting 46
Goal 3 Nature of Accounts Requiring Adjustment 48
Goal 4 The Adjusting Process And Related Entries 50
Chapter Four Completing the Accounting Cycle（完成会计循环） 63
Goal 1 The Adjusting Process 63
Goal 2 Preparation of Financial Statements 66
Goal 3 Worksheet Approach 67
Goal 4 The Accounting Cycle and Closing Process 71
Goal 5 Post-closing Trial Balance 74
Goal 6 Classified Balance Sheets 75
Part Three The Information of Accounts 81
Chapter Five Cash（现金） 83
Goal 1 Cash Composition 83
Goal 2 Cash Controls for Receipts and Payments 84
Goal 3 Reconciliation of Bank Accounts 86
Goal 4 The Petty Cash System 93
Chapter Six Inventory（存货） 100
Goal 1 Inventory Costing Methods 100
Goal 2 The Periodic System for Valuing Inventory 104
Goal 3 The Perpetual System for Valuing Inventory 108
Goal 4 Lower of Cost or Market Method 113
Goal 5 Inventory Estimation Techniques 115
Chapter Seven Accounts Receivable（应收款项） 121
Goal 1 Classification of Receivables 121
Goal 2 Uncollectible Receivables 123
Goal 3 Notes Receivable 130
Chapter Eight Fixed Assets and Intangible Assets（固定资产和无形资产） 137
Goal 1 Nature of Fixed Assets 137
Goal 2 Three Depreciation Methods 139
Goal 3 Exchange and Disposal of Fixed Assets 144
Goal 4 Natural Resources 149
Goal 5 Intangible Assets 151
Chapter Nine Current Liabilities＆Equity（流动负债和权益） 158
Goal 1 The Nature and Recording of Typical Current Liabilities 158
Goal 2 Accounting for Notes Payable 160
Goal 3 Contingent Liabilities 164
Goal 4 Stockholders'Equity 168
Part Four Case：Accounting for Merchandising Business 175
Chapter Ten Accounting for Merchandising Business（商业企业会计） 177
Goal 1 The Merchandising Operation-Sales 177
Goal 2 The Merchandising Operation-Purchase 184
Goal 3 Enhancements of The Income Statement 194
Goal 4 Sample Chart of Accounts for a Small Company＆a Large Corporation 197