Section 1 Introduction to the Concepts of Accounting and Finance
Part 1 Learn to Identify Transaction Elements
1．1 What is Accounting?
1．2 Types of Business Organisations
1．3 Users of Accounting Information
1．4 Accounting Conventions
Part 2 The Accounting Equation
2．1 The Accounting Equation
2．2 What does the Accounting Equation mean?
2．3 Transactions and the Accounting Equation

Section 2 Introduction to the Double Entry Accounting Process
Part 3 Principles of Double Entry Bookkeeping
3．1 The Accounting Cycle
3．2 The Rules of Debit and Credit
3．3 Chart of Accounts

Section 3 Analysis of Business Transactions
Part 4 Current Assets
4．1 Cash
4．2 Trading Securities
4．3 Accounts Receivable
4．4 Notes Receivable
4．5 Inventory
Part 5 Non-current Assets
5．1 Acquisition cost
5．2 Depreciation
5．3 Intangible assets
5．4 Bad Debts and Doubtful Debts
Part 6 Liabihties
6．1 Definition
6．2 Typical types of Current Liabilities
6．3 Non-Current Liabilities
Part 7 Owner' s Equity
7．1 Shares Issue
7．2 Retained Earnings
7．3 Dividend
7．4 Other Reserves
7．5 Income Taxes by Companies

Section 4 Introduction to Financial Statements
Part 8 Financial Statements
8．1 Terms and Principles
8．2 Preparation of Final Reports
8．3 Income Statement
8．4 Balance Sheet
8．5 Statement of Cash Flows
Answers to Exercises
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