●Chapter 1 General Introduction to Accounting 1
●Section 1 Accounting Assumptions and Accounting Principles 2
●Section 2 Accounting Elements and Accounting Equation 5
●Section 3 Ethics in Accounting 8
●Chapter 2 Accounting Cycle 13
●Section 1 T-Accounts and Double-entry System 14
●Section 2 Journals and Ledger 16
●Section 3 Trial Balance 19
●Section 4 Accounting Adjustments 20
●Section 5 Closing an Account 22
●Chapter 3 Assets 26
●Section 1 Current Assets 27
●Section 2 Long-term Assets 34
●Chapter 4 Liabilities 45
●Section 1 Current Liabilities 47
●Section 2 Non-current Liabilities 50
●Chapter 5 Owner’s Equity 59
●Section 1 Paid-in Capital 60
●Section 2 Retained Earnings 63
●Chapter 6 Revenues, Expenses and Profit 70
●部分目錄