1 An Introduction to Accounting 1.1 Accounting is an Information System 1.2 Forms of Organization 1.3 The framework for The Preparation and Presentation of Financial Statements 1.4 Understanding of Financial Statements Balance Sheet Income Statement Statement of Owner' s Equity Cash Flow Statement 1.5 Accounting and Its Profession 1.6 Accounting Elements and Using the Accounting Equation What is Accounting Equation? Effects of Transactions on the Accounting Equation 1.7 Ethics in Accounting Some Basic Ethical Standards Demonstration Problem Vocabulary Self-Test Questions Discussion Questions Exercises Problems Mini-Case 2 Recording Transactions 2.1 Economic Events and Business Documents 2.2 T Accounts and Debit & Credit Types of Accounts Chart of Accounts and Ledger The Accounting Equation and the Rules of Debits and Credits Normal Balances 2.3 Journalizing and Posting Transactions Journalizing Transactions Posting Transactions 2.4 Preparing a Trial Balance Trial Balance Locating and Correcting Errors Formatting Conventions 2.5 Practices in China Receipt Vouchers Payment Vouchers Transfer Vouchers 2.6 Using the Information - the Debt Ratio Demonstration Problem Vocabulary Self-Test Questions Discussion Questions Exercises Problems Mini-Case Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle 3.1 The Need for Adjustments Time Period Principle Need for Adjustments at the End of an Accounting Period Accrual and Cash Basis of Accounting 3.2 Adjusting the Accounts Prepaid Expenses …… 4 Accounting for Merchandising Enterprises 5 Accounting for Cash,Trading Securities and Receivables 6 Inventories and Cost of Goods Sold 7 Long-Term Assets:Investments,Fixed Assets,Natural Resoureces and Intangible Assets 8 Current and Long-Term Liabilities 9 Owner's Equity 10 Statement of Cash Flows
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