Chapter 1 Accounting：Information for Decision Making ■ Overview ■ Do you know 1.1 What Is Accounting 1.2 Role of Accounting in Business ■ Summary ■ Assess Your Progress Chapter 2 Accounting Equation ■ Overview ■ Do you know 2.1 Previewing Financial Statements 2.2 Accounting Equation 2.3 Use the Accounting Equation to Analyze Transactions ■ Summary ■ Assess Your Progress Chapter 3 Analyzing and Recording Transaction ■ Overview ■ Do you know 3.1 The Account 3.2 Double-Entry Accounting 3.3 The T-Account 3.4 Increase and Decrease in the Accounts 3.5 Flow of Accounting Data 3.6 Source Documents 3.7 The Journal Entry 3.8 Posting Journal Entries to Ledger 3.9 Trial Balance ■ Summary ■ Assess Your Progress Chapter 4 Measuring Business Income：The Adjusting Process ■ Overview ■ Do you know 4.1 Purpose of Adjusting 4.2 Identify the Types of Adjustments 4.3 Supplies Used 4.4 Depreciation 4.5 Unearned Revenues 4.6 Accrued Expenses 4.7 Accrued Revenues 4.8 Adjusted Trial Balance ■ Summary ■ Assess Your Progress Chapter 5 Completing Accounting Cycle ■ Overview ■ Do you know 5.1 Work Sheet 5.2 Closing Process 5.3 Identify Accounts for Closing 5.4 Closing Entries 5.5 Post-Closing Trial Balance 5.6 Reviewing the Accounting Cycle ■ Summary ■ Assess Your Progress 附錄：學(xué)習(xí)指導(dǎo)與練習(xí)參考答案
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