Chapter 1 An Introduction to Accounting Learning objectives Mini case 1.1 The nature of accounting 1.1.1 The concept of accounting 1.1.2 Forms of the entity 1.2 Users of accounting information 1.2.1 Two major functions of accounting 1.2.2 Users of accounting information 1.3 The accounting profession 1.4 The accounting principles 1.4.1 Basic accounting assumptions 1.4.2 Basic accounting principle 1.4.3 Basic accounting principle Chapter summary New words and expressions Reading material Test yourself Chapter 2 The Accounting Equation and Double EntryBookkeeping Learning objectives Mini case 2.1 The accounting equation 2.2 The effects of the economic events on the accountingequation 2.2.1 Business transactions 2.2.2 Other (internal) events 2.2.3 An illustration of the effects 2.3 The duality concept 2.4 Double entry bookkeeping Chapter summary New words and expressions Reading material Test yourself Chapter 3 The Accounts Learning objectives Mini case 3.1 The characteristics of the account 3.2 The T-account 3.3 The commonly used accounts 3.3.1 Asset accounts 3.3.2 Liability accounts 3.3.3 Owner's equity accounts 3.4 The chart of accounts 3.4.1 Balance sheet accounts 3.4.2 Profit & loss accounts Chapter summary New words and expressions Reading material Test yourself Chapter 4 The Journals Learning objectives Mini case 4.1 The general journals 4.2 The special journals 4.3 Journalizing transactions 4.4 An illustration 4.4.1 The entry format 4.4.2 A sample transaction 4.4.3 The general journal entry 4.4.4 The sales register entry 4.4.5 Pros and cons Chapter summary New words and expressions Reading material Test yourself Chapter 5 The Ledgers Learning objectives Mini case 5.1 The general ledgers 5.2 The subsidiary ledgers 5.3 Posting to the general ledgers 5.4 Posting to the subsidiary ledger 5.5 Preparing the trial balance Chapter summary New words and expressions Reading material Test yourself Chapter 6 The Matching Principle and Adjustments to Accounts Learning objectives Mini case 6.1 The matching principle 6.2 The accrual basis accounting 6.3 Nature of the adjusting process 6.4 Adjustments to the accounts 6.4.1 Prepaid expenses 6.4.2 Depreciation 6.4.3 Unearned revenues 6.4.4 Accrued expenses 6.4.5 Accrued revenues 6.5 Preparing the adjusted trial balance Chapter summary New words and expressions Reading material Test yourself Chapter 7 Financial Statements Learning objectives Mini case 7.1 The balance sheet 7.1.1 What is balance sheet 7.1.2 Contents of balance sheet 7.1.3 Samples of balance sheet 7.2 The income statement 7.2.1 What\ is income statement 7.2.2 Contents of income statement 7.2.3 Samples of income statement 7.3 The cash flow statement 7.3.1 What is cash flow statement 7.3.2 Contents of cash flow statement 7.3.3 Samples of cash flow statement 7.4 The statement of owner's equity Chapter summary New words and expressions Reading material Test yourself Chapter 8 Completing the Accounting Cycle Learning objectives Mini case 8.1 The accounting cycle 8.2 Preparing end-of-period worksheet 8.3 Preparing the financial statement from the worksheet 8.4 Closing the accounts Chapter summary New words and expressions Reading material Test yourself Chapter 9 Accounting for Merchandising Business Learning objectives Mini case 9.1 Operating cycle of merchandising business 9.2 Inventory system of business 9.2.1 Perpetual inventory system 9.2.2 Periodic inventory system 9.3 Accounting cycle for a merchandising business 9.4 The accounting records of the operating cycle 9.4.1 Accounting for purchase 9.4.2 Accounting for sales Chapter summary New words and expressions Reading material Test yourself Chapter 10 Accounting for Manufacturing Business Learning objectives Mini case 10.1 Operating cycle of manufacturing business 10.2 Manufacturing costs 10.3 Accounting for manufacturing inventories 10.4 Statement of cost of goods sold Chapter summary New words and expressions Reading material Test yourself Chapter 11 The Financial Statement Analysis Learning objectives Mini case 11.1 Framework for financial statement analysis 11.1.1 The concept of financial analysis 11.1.2 The purposes of financial statement analysis 11.2 Methods of financial statement analysis 11.2.1 \who to compare\ 11.2.2 \what to compare\ 11.3 Financial ratio analysis 11.3.1 Liquidity ratios 11.3.2 Solvency ratios 11.3.3 Efficiency ratios 11.3.4 Profitability ratios 11.4 Application of financial ratio analysis 11.5 Limitation of financial ratios analysis Chapter summary New words and expressions Reading material Test yourself Chapter 12 Working as an Accountant Learning objectives Mini case 12.1 Applying for a job as an accountant 12.1.1 Read position vacancy advertisements 12.1.2 Write accounting resume 12.1.3 Job interview 12.2 Get familiar with working environment 12.3 Get familiar with related letters and statements 12.3.1 Invoices 12.3.2 Bank statement 12.3.3 Promissory note 12.3.4 Letter for direct payment Chapter summary New words and expressions Reading material Test yourself
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