會計(jì)英語：基礎(chǔ)會計(jì)

Chapter 1 Basic Concepts

Part 1.1 International Financial Reporting Standards (IFRS) 

Part 1.2 Accounting Assumptions and Accounting Basis

Part 1.3 The qualitative characteristics of accounting information 

Part 1.4 Accounting Elements and Accounting Equation

Review Basic Concepts

Chapter 2 Accounting Records

Part 2.1 T-account & Double-entry system

Part 2.2 The journal and journal entry 

Part 2.3 The ledger & posting process

Part 2.4 Adjusting entries 

Part 2.5 Closing entries

Review Accounting Records

Chapter 3 Current Assets

Part 3.1 Cash & Cash Equivalents

Part 3.2 Accounts Receivable 

Part 3.3 Inventories 

Review Current Assets

Chapter 4 Non-current Assets

Part 4.1 Plant assets 

Part 4.2 Depreciation of plant asset 

Part 4.3 Intangible assets 

Review Non-current Assets

Chapter 5 Liabilities

Part 5.1 Current liabilities

Part 5.2 Non-current liabilities 

Review Liabilities

Chapter 6 Owners’ Equity

Part 6.1 Paid-in capital & Additional paid-in capital

Part 6.2 Retained earnings 

Review Owners’ Equity 

Chapter 7 Revenues & Expenses

Part 7.1 Revenues 

Part 7.2 Expenses 

Review Revenues & Expenses

Chapter 8 Financial Reports

Part 8.1 Income statement

Part 8.2 Statement of retained earnings

Part 8.3 Balance sheet 

Review Financial Statements

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