PART ONE: PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY SYSTEM CHAPTER 1 PRINCIPLES OF ACCOUNTING 1.1 Types of Business Organizations 1.2 The Role of Accounting in Business 1.3 Introduction to Financial Statements 1.4 The Framework for the Preparation and Presentation of Financial Statements 1.5 The Objective of Financial Statements 1.6 Underlying Assumptions 1.7 Qualitative Characteristics of Financial Statements 1.8 The Elements of Financial Statements 1.9 Recognition of the Elements of Financial Statements 1.10 Measurement of the Elements of Financial Statements CHAPTER Review Vocabulary Questions CHAPTER 2 THE ACCOUNTING CYCLE 2.1 Accounting Cycle 2.2 Analyze Business Transactions 2.3 Journalize the Transactions 2.4 Post to Ledger Accounts 2.5 Prepare a Trial Balance 2.6 Journalize and Post Adjusting Entries 2.7 Prepare an Adjusted Trial Balance 2.8 Prepare Financial Statements 2.9 Journalize and Post Closing Entries 2.10 Prepare a Post-Closing Trial Balance CHAPTER Review Vocabulary Exercise PART TWO: RECORDING TRANSACTIONS AND EVENTS CHAPTER 3 CURRENT ASSETS 3.1 Cash 3.2 Trading Securities 3.3 Receivables 3.4 Inventory CHAPTER Review Vocabulary Questions and Exercises CHAPTER 4 NON-CURRENT ASSETS 4.1 Nature of Non-Current Assets 4.2 Acquisition of Property, Plant and Equipment 4.3 Depreciation of Property, Plant and Equipment 4.4 Disposal of Fixed Assets 4.5 Intangible Assets CHAPTER Review Vocabulary Exercises CHAPTER 5 LIABILITIES 5.1 The Current and Non-Current Liability Distinction 5.2 Current Liabilities 5.3 Non-Current Liabilities 5.4 Provision and Contingent Liabilities CHAPTER Review Vocabulary Exercises CHAFFER 6 OWNERS' EQUITY 6.1 Advantages and Disadvantages of a Cbrporate Entity 6.2 Classification of Shares 6.3 Equity in Company 6.4 Accounting for Share Issues 6.5 Accounting for Retained Earnings 6.6 Accounting for Dividend 6.7 Accounting for Other Reserves 6.8 Accounting for Income Taxes by Companies CHAPTER Review Vocabulary Exercises PART THREE.PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS CHAPTER 7 PREPARING FINANCIAL STATEMENTS 7.1 Revised Standard on Presentation of Financial Statements: a Joint Project of the FASB and IASB 7.2 Statement of Comprehensive Income 7.3 Statement of Changes in Equity 7.4 Statement of Financial Position 7.5 Statement of Cash Flows CHAPTER Review Vocabulary Questions and Exercises CHAPTER 8 FINANCIAL STATEMENTS INTERPRETATIONS 8.1 Standardized Financial Statement for Comparison Purpose 8.2 Ratio Computation and Interpretations 8.3 Using Financial Statement Information CHAPTER Review Vocabulary Questions and Exercises PART FOUR: FUNDAMENTALS OF FINANCE CHAPTER 9 OVERVIEW OF FINANCE AND TIME VALUE OF MONEY 9.1 Overview of Finance 9.2 Time Value of Money 9.3 Annual Percentage Rate (APR) and Effective Annual Rate (EAR) 9.4 Annuity and Perpetuity CHAPTER Review Vocabulary Questions and Exercises CHAPTER 10 FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM 10.1 Financial Management Decisions 10.2 Role of Financial Manager 10.3 Goal of Financial Management 10.4 Corporate Governance 10.5 Agency Problem and Solving Mechanism CHAPTER Review Vocabulary Questions CHAPTER 11 INVESTMENT DECISIONS 11.1 Major Investment Criteria Used in Capital Budgeting 11.2 Important Factors to Consider in Capital Budgeting 11.3 Pro Forma Statements and Estimated Cash Flow CHAPTER Review Vocabulary Questions and Exercises CHAPTER 12 FINANCING DECISIONS 12.1 Basic Features of Debt Security and Equity Security 12.2 Bond Valuation and Classification 12.3 Stock Classification and Valuation 12.4 Inflation and Interest Rate CHAPTER Review Vocabulary Questions and Exercises PART FIVE: AUDITING CHAPTER 13 AN INTRODUCTION TO AUDITING 13.1 Definition of Auditing 13.2 Classification of Auditing 13.3 Other Special Types of Audits 13.4 Professional Code of Ethics CHAPTER Review Vocabulary Case Study CHAPTER 14 THE AUDIT PLANNING 14.1 Audit Engagement Process 14.2 Duties and Rights of Auditors 14.3 Audit Planning 14.4 Materiality Level 14.5 Risk-based Approach to Auditing 14.6 Materiality and Audit Risks 14.7 Overview of Audit Process CHAPTER Review Vocabulary Case Study CHAPTER 15 IMPLEMENTATION OF AUDITING 15.1 Nature of Internal Control 15.2 Test of Control 15.3 Substantive Testing 15.4 Audit Sampling CHAPTER Review Vocabulary Case Study CHAPTER 16 AUDIT REPORT 16.1 Audit Report 16.2 Unqualified Opinion 16.3 Qualified Opinion 16.4 Adverse Opinion 16.5 Disclaimer Opinion CHAPTER Review Vocabulary Case Study APPENDIX Table 1 Future Value Factors Table 2 Future Value of Annuity Factors (Ordinary Annuity) Table 3 Present Value Factors Table 4 Present Value of Annuity Factors (Ordinary Annuity)
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