●Chapter 1 The Accounting Introduction
●Unit 1 Accounting and Accounting Profession
●1.1 Introduction to Accounting
●1.2 Distinction between Bookkeeping and Accounting
●1.3 Divisions of Accounting
●1.4 Professional Ethics
●Unit 2 Accounting Assumptions
●2.1 Separate Entity
●2.2 Going Concern Assumption
●2.3 Time-period Assumption
●2.4 Monetary Unit Assumption
●2.5 Accrual Basis of Accounting
●Unit 3 Accounting Recognition and Measurement Principles
●3.1 Cost Principle
●3.2 Revenue Recognition Principle
●3.3 Matching Principle
●3.4 Conservatism Principle
●3.5 Materiality Principle
●3.6 Differentiate Capital and Revenue Expenditure
●3.7 Substance over Form
●部分目錄